Journalize the following transactions for Everlasting Energy Company regarding a leased undeveloped land.

a. On January 1, Year 1, the company acquired a lease, paying cash of $20,000 in total.

b. On April 1, Year 1, the company paid delinquent property taxes of $1,800 on the leased property. Assume that these taxes are recoverable out of future delay rental or royalty payments.

c. On February 1, Year 2, a delay rental payment of $1,000 is due.

d. On August 1, Year 2, the company decided to abandon the lease. (Hint: Journal entries are related to both the delinquent property taxes and the acquisition costs.)