13. Data as of 12/31/18 for Upbeat Oil Company's US properties are as follows: Unproved properties, control....... $ 200,000 Wells-in-progress-unproved properties......... 350,000 Dry exploratory wells on unproved properties .... 425,000 Abandoned costs of unproved properties .......... 275,000 Proved properties... 190,000 Wells and equipment ... 600,000 Accumulated DD&A 375.000 Upbeat's activities during 2019 were as follows: Unproved properties acquired ... $ 35,000 Delay rentals paid. . . . . . . . . . . 10,000 Test-well contributions paid on unproved properties ..... 20,000 Title exams paid on unproved properties... 8,000 Title defenses paid on unproved properties.......... 15,000 Unproved properties proved during 2019 . . . . . . . 30.000 Unproved properties abandoned .. 20,000 Exploratory dry hole drilled on unproved property (Total cost of well was $375,000; $100,000 was in progress at 12/31/18, and therefore not incurred during 2019; $275,000 was incurred in 2019.) 275,000 Successful exploratory well drilled .... 400,000 Development dry hole drilled .. 300,000 Service well drilled ... 325,000 Tanks, separators, etc., installed. ....... 125,000 Development well partially drilled, in progress 12/31/19... 140,000 Estimated future development costs .... 225,000 Oil (bbl) Gas (Mcf) Production 100,000 500,000 Proved reserves, 12/31/19 1,020,000 5,000,000 Proved developed reserves, 12/31/19 900,000 4,700,000 REQUIRED: a. Use T-accounts to accumulate costs. b. Calculate DD&A for 2019, assuming no cost exclusions and using a common unit of measure based on BOE. Il cible cost exclusions and using 13. Data as of 12/31/18 for Upbeat Oil Company's US properties are as follows: Unproved properties, control....... $ 200,000 Wells-in-progress-unproved properties......... 350,000 Dry exploratory wells on unproved properties .... 425,000 Abandoned costs of unproved properties .......... 275,000 Proved properties... 190,000 Wells and equipment ... 600,000 Accumulated DD&A 375.000 Upbeat's activities during 2019 were as follows: Unproved properties acquired ... $ 35,000 Delay rentals paid. . . . . . . . . . . 10,000 Test-well contributions paid on unproved properties ..... 20,000 Title exams paid on unproved properties... 8,000 Title defenses paid on unproved properties.......... 15,000 Unproved properties proved during 2019 . . . . . . . 30.000 Unproved properties abandoned .. 20,000 Exploratory dry hole drilled on unproved property (Total cost of well was $375,000; $100,000 was in progress at 12/31/18, and therefore not incurred during 2019; $275,000 was incurred in 2019.) 275,000 Successful exploratory well drilled .... 400,000 Development dry hole drilled .. 300,000 Service well drilled ... 325,000 Tanks, separators, etc., installed. ....... 125,000 Development well partially drilled, in progress 12/31/19... 140,000 Estimated future development costs .... 225,000 Oil (bbl) Gas (Mcf) Production 100,000 500,000 Proved reserves, 12/31/19 1,020,000 5,000,000 Proved developed reserves, 12/31/19 900,000 4,700,000 REQUIRED: a. Use T-accounts to accumulate costs. b. Calculate DD&A for 2019, assuming no cost exclusions and using a common unit of measure based on BOE. Il cible cost exclusions and using