23. In 2019, Lori Jerin leased the mineral rights in a property in Wyoming, agreeing to a 25% royalty. The joint working interest in the property is owned by the following companies: Company: Donna Company WI 60% Jones Oil HC Inc. 30% 10% In 2020, a successful exploratory well was drilled on the property. On December 31, 2021, the property was producing. On that date, total proved reserves are esti- mated to be 1,400,000 barrels, and total proved developed reserves are estimated to be 200,000 barrels. Total production during 2021 was 60,000 barrels. REQUIRED: a. Compute the proved reserves and proved developed reserves that belong to the working interest and royalty interest owners. b. Determine the production that each of the working interest owners would use in computing DD&A