Jenkins Company made the following expenditures during 2019:

a. Recompletion costs on well #560 of $100,000 for IDC and $80,000 for equipment. The well was recompleted at 15,000 feet, which was a new producing formation.

b. Reentered well #820 and incurred $90,000 for IDC and $10,000 for equipment. The well was deepened to 16,000 feet to evaluate a new unproved horizon. Proved reserves were not found.

c. Workover costs on well #310 of $21,000 necessary to restore production after sand had clogged the tubing.

REQUIRED: Give the entries to record the above expenditures.