22. As of 12/31/18, Bruno Energy Corporation owned the following unproved property: Individually Individually Significant Leases Insignificant Leases Cost Allowance Cost Total Allowance Lease A $350,000 $200,000 Lease C $12,000 Lease B 600,000 250,000 Lease D 30,000 Lease E 15,000 Lease F 10,000 $67,000 $42,000 REQUIRED: Prepare journal entries for 2019, assuming the following events: a. Found proved reserves on Leases A & B. b. Found proved reserves on Lease D. c. Found proved reserves on Lease C