The following events occurred in 2015:

a. Found proved reserves on Lease A&B

b. Found proved reserves on Lease D

c. Found proved reserves on Lease C

For each of the above events, identify the accounts affected and by what amount. (The company follows successful efforts method)

Individually Significant Leases Cost Allowance Lease A Lease B $300,000 $400,000 $200,000 $100,000 Individually Insignificant Leases Cost Lease C Lease D Lease E Lease F Total Allowance $20,000 $30,000 $15,000 $10,000 $75,000 $32,000