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The Best Diamond Company Purchased Mineral Rights on a Diamond

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The Best Diamond Company purchased mineral rights on a diamond mine in 2012 for a price of $7,000,000. In addition to the purchase price, the Best Diamond Company paid $100,000 for a geological survey and $20,000 for a license fee to the country where the mine is located. It is estimated that there will be no residual value when fully depleted. During the first year of mining, Best Diamond extracted 50,000 carats of diamonds and in 2013, the company extracted 250, 000 carats of diamonds. It is estimated that the mine contains 1,000,000 carats of diamonds.
Make the journal entry to:
1. Record the purchase of the mine.
2. Record depletion for 2012.
3. Record depletion for 2013.


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