Critic Oil Company purchased three leases as follows:

a. On December 31, 2014, Lease A is determined to be 25% impaired. Lease B and Lease C are not impaired.

b. On December 31, 2015, Lease A is determined to be impaired a total of 75%, and Lease C, 60%. Lease B is not impaired.

c. On December 31, 2016, Lease A is considered to be 100% impaired and is abandoned. Lease B is 30% impaired, and a well on lease C found proved reserves.

For a, b, and c, identify the accounts affected and by what amount. Ignore recording the initial purchase transaction.

July 1, 2014 August 15, 2014 October 10, 2014 Lease A Lease B Lease C $100,000 200,000 300,000