a. Lucky Company acquired shooting rights to 10,000 acres, paying $5,000. Entry G &G costs-nondirect .5,000 Cash 5,000 Note that although these G\&G costs are recorded as capitalized costs, they are not debited to unproved property control. They are instead recorded as nondirect G\&G costs because they could not be associated with a specific unproved property when incurred. b. Lucky Company then hired Davis Company to conduct the G\&G work and paid the company $30,000. Entry G 8G costs-nondirect ...30,000 Cash c. As a result of the G\&G work, Lucky Company decided to lease the following properties: Note that although the cost center under full cost is a country and detailed records are not required, Lucky's accounting records are kept on a lease basis. When DD\&A is computed, all lease costs are aggregated by country