Averroes Company expects to extract 20 million tons of coal from a mine that cost \(\$ 12\) million. If no salvage value is expected, and 2 million tons are mined and sold in the first year, the entry to record depletion will include a:

a. debit to Accumulated Depletion of \(\$ 2,000,000\).

b. credit to Depletion Expense of \(\$ 1,200,000\).

c. debit to Depletion Expense of \(\$ 1,200,000\).

d. credit to Accumulated Depletion of \(\$ 2,000,000\).