Give the entry to record abandonment in each of the following cases.

a. Gaylene Energy Company abandoned an unproved property that cost $150,000.
The property was considered significant and had been impaired \($100,000\) on an individual basis.

b. Gaylene also abandoned an unproved property that was not considered individually significant. The property cost \($10,000\), and the group allowance account had a balance of \($400,000\) at the time of the abandonment.