Bering Rock Acquires a Granite Quarry at a Cost of $590,000

Bering Rock acquires a granite quarry at a cost of $590,000, which is estimated to contain 200,000 tons of granite and is expected to take 6 years to remove.
-What journal entry would be needed to record the expense for the first year assuming 38,000 tons were removed and sold?

A) Debit Depletion Expense $112,100; credit Accumulated Depletion $112,100.
B) Debit Amortization Expense $112,100; credit Natural Resources $112,100.
C) Debit Depletion Expense $93,158; credit Accumulated Depletion $93,158.
D) Debit Depreciation Expense $93,158; credit Accumulated Depreciation $93,158.
E) Debit Depreciation Expense $98,333; credit Accumulated Depreciation $98,333.