Barton corporation acquires a coal mine at a cost of $1,500,000. intangible development costs total $360,000. after extraction has occurred, barton must restore the property (estimated fair value of the obligation is $180,000), after which it can be sold for $510,000. barton estimates that 5,000 tons of coal can be extracted. if 900 tons are extracted the first year, which of the following would be included in the journal entry to record depletion? a. debit to accumulated depletion for $275,400 b. debit to inventory for $275,400 c. credit to inventory for $270,000 d. credit to accumulated depletion for $459,000

Problem 3: access control pokeygram, a cutting-edge new email start-up, is setting up building access for its employees. there are two types of employees: managers and engineers, and there are three departments: security, networking, and human resoures. each employee works in a single department, and each department is housed on a different floor. managers are allowed access to any floor, while engineers are allowed access only to their own floor. there are three badge-operated elevators, each going up to only one distinct floor. every employee has one badge. pokeygram wants to use the best possible access control method in order to minimize delay for the elevators (a) access control matrix, 1. which of the following would you recommend that pokeygram use: (b) access control lists, or (c) capabilities? make sure to justify your answer. 2. what, if any, would be the benefits (and/or disadvantages) of using rbac (role-based access control) in this situation? keep your solution for this problem limited to 10-12 lines of text.