Data for Lease A for Scarborough Corporation is as follows:

Leasehold Costs	$45,000
IDC of well	$180,000
L&WE	$120,000
Production during year	12,000 bbls
Total estimated proved reserves at end of year	800,000 bbls
Total estimated proved developed reserves at end of year	100,000 bbls

Calculate amortization of Leasehold Costs for the year (round to nearest whole dollar, include $ and commas):

Calculate amortization of IDC and Equipment for the year (round to nearest whole dollar, include $ and commas):