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5) Calculate the amount included in the cost of reserves on the balance sheet, using the following information: The company has $300,000 in acquisition costs, $700,000 in exploration costs, $500,000 in development costs, and $200,000 to restore its properties to their original condition. The company also had $400,000 in production costs. $150,000 of the $700,000 in exploration costs were expensed as dry holes. Half of the development costs were for successful wells and half were for unsuccessful wells. The company's market value of reserves are worth $2,500,000. (4 points)