Data as of 12/31/18 for Unproved properties, control 1/8 for Upbeat Oil Company's US properties are as follows: in-progress unproved properties. Wells-in-progress -u ratory wells on unproved properties sts of unproved properties . 425,000 ....275,000 Abandoned costs Proved properties. . . Wells and equipment . . . . Accumulated DD&A Up Unproved properties acquired donedcos 190,000 600,000 .. . 375,000 . heat's activities during 2019 were as follows: . .. 10,000 20,000 8,000 15,000 well contributions paid on unproved properties .. exams paid on unproved properties.... Unproved properties proved during 2019 ed properties abandoned. .. 20,000 Exploratory dry hole drilled on unproved property otal cost of well was $375,000; $100,000 was ress at 12/31/18, and therefore not incurred 2019: $275,000 was incurred in 2019.) .. . 275,000 Development dry hole drilled . . . . . . . . . . .. . .300,000 Tanks, separators, etc., in Development well partially drilled, in progress 12/31/19.. 140,000 Estimated future development costs . Oil (bbl) Gas (Mcf) 500,000 1,020,000 5,000,000 900,000 4,700,000 Production Proved reserves, 12/31/19 Proved developed reserves, 12/31/19 REQUIRED: 100,000 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 c. Calculate DD&A for 2019, assuming all possible cost exclusions and using a common unit of measure based on BOE. In addition, assume impairment Data as of 12/31/18 for Unproved properties, control 1/8 for Upbeat Oil Company's US properties are as follows: in-progress unproved properties. Wells-in-progress -u ratory wells on unproved properties sts of unproved properties . 425,000 ....275,000 Abandoned costs Proved properties. . . Wells and equipment . . . . Accumulated DD&A Up Unproved properties acquired donedcos 190,000 600,000 .. . 375,000 . heat's activities during 2019 were as follows: . .. 10,000 20,000 8,000 15,000 well contributions paid on unproved properties .. exams paid on unproved properties.... Unproved properties proved during 2019 ed properties abandoned. .. 20,000 Exploratory dry hole drilled on unproved property otal cost of well was $375,000; $100,000 was ress at 12/31/18, and therefore not incurred 2019: $275,000 was incurred in 2019.) .. . 275,000 Development dry hole drilled . . . . . . . . . . .. . .300,000 Tanks, separators, etc., in Development well partially drilled, in progress 12/31/19.. 140,000 Estimated future development costs . Oil (bbl) Gas (Mcf) 500,000 1,020,000 5,000,000 900,000 4,700,000 Production Proved reserves, 12/31/19 Proved developed reserves, 12/31/19 REQUIRED: 100,000 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 c. Calculate DD&A for 2019, assuming all possible cost exclusions and using a common unit of measure based on BOE. In addition, assume impairment