Give the journal entries necessary to record the following expenditures made by Lomax Company during 2013:

a. Recompletion costs on well #560 of $50,000 for IDC and $20,000 for equipment.

The well was recompleted at 12,000 feet, which was a new producing formation.

b. Recompletion costs on well #820 of $90,000 for IDC and $10,000 for equipment.

The well was deepened to 15,000 feet to evaluate a new unproved horizon. Proved reserves were not found.

c. Workover costs on well #310 of $15,000 necessary to restore production after sand had clogged the tubing.