Colorado Mining paid $621,800 to acquire a mine with 816,000 tons of coal reserves. The horizontal statements model reflects Colorado Mining’s financial condition just prior to purchasing the coal reserves. The company extracted 428,400 tons of coal in Year 1 and 367,200 tons in Year 2. Requireda. Compute the depletion charge per unit.b. Record the acquisition of the coal reserves and the depletion expense for years 1 and 2 in a financial statements model like the preceding one.c. Prepare the general journal entries to record the depletion expense for years 1 and 2.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Colorado Mining paid $621,800 to acquire a mine with 816,000 tons of coal reserves. The horizontal statements model reflects Colorado Mining’s financial condition just prior to purchasing the coal reserves. The company extracted 428,400 tons of coal in Year 1 and 367,200 tons in Year 2.


Required
a. 
Compute the depletion charge per unit.
b. Record the acquisition of the coal reserves and the depletion expense for years 1 and 2 in a financial statements model like the preceding one.
c. Prepare the general journal entries to record the depletion expense for years 1 and 2.
 

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