Given are the revenue and costs for Lease A, all incurred during the year:

Acquisition Costs $30,000

G&G costs $80,000

Exploratory dry holes $1,500,000

Successful exploratory holes $350,000

Development wells, dry $200,000

Development wells, successful $475,000

Cost of production facilities $250,000

Production costs $60,000

DD&A* 55,000 (SE): $125,000 (FC)

Accumulated DD&A $150,000 (SE); $360,000 (FC)

Revenue from sale of oil $225,000

*Depreciation, depletion, amortization

1. Indicate whether each of the above items will appear in

(a) Income Statement Successful Efforts (IS-SE)

(b) Income Statement Full Cost (IS-FC)

(c) Balance Sheet Successful Efforts (BS-SE)

(d) Balance Sheet Full Cost (BS-FC)

2. What are the totals for each of the above columns?