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

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