A Company owns 9,000 acres of timberland purchased in 2006 at a cost of $1,722 per acre. At the time of purchase, the land without the timber was valued at $492 per acre. In 2007, They built fire lanes and roads, with a life of 30 years, at a cost of $103,320. Every year, they sprays to prevent disease at a cost of $3,690 per year and spends $8,610 to maintain the fire lanes and roads. During 2008, the company selectively logged and sold 861,000 board feet of timber, of the estimated 4,305,000 board feet. In 2009, the company planted new seedlings to replace the trees cut at a cost of $123,000. The company has not logged since 2008. If they logged and sold 1,107,000 board feet of timber in 2019, when the timber cruise (appraiser) estimated 6,150,000 board feet, determine the cost of timber sold related to depletion for 2019.

Depreciation on the company's equipment for 2017 is computed to be $18,000.the prepaid insurance account had a $6,000 debit balance at december 31, 2017, before adjusting for the costs of any expired coverage. an analysis of the company's insurance policies showed that $1,100 of unexpired insurance coverage remains.the office supplies account had a $700 debit balance on december 31, 2016; and $3,480 of office supplies were purchased during the year. the december 31, 2017, physical count showed $300 of supplies available.two-thirds of the work related to $15,000 of cash received in advance was performed this period.the prepaid insurance account had a $6,800 debit balance at december 31, 2017, before adjusting for the costs of any expired coverage. an analysis of insurance policies showed that $5,800 of coverage had expired.wage expenses of $3,200 have been incurred but are not paid as of december 31, 2017.