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Keeney Co. mines and produces aluminum. During 2018, the company explored two new sites and evaluated them for aluminum ore potential. By the year ended December 31, 2018, the sites remained in the evaluation stage. During 2019, evaluation of site Ares was completed and the site was deemed to have sufficient quantities of ore; consequently, development of the site began. However, site Blue was determined to have ore concentrations too low to be commercially viable. The following is the cost of exploration and evaluation incurred on the two sites. (Click the icon to view the costs.) Required Record the journal entries in 2018 and 2019 relating to the exploration and evaluation costs using the successful efforts method. Assume that Keeney has a policy of capitalizing the costs of exploration and evaluation. With a single entry, prepare the entry to show the spending on exploration and evaluation costs in 2018. (Record debits first, then credits. Explanations are not required. Select "No adjusting entry required" on the first line of the Accounts column if no adjusting entry is needed, and leave all other cells blank.) Date Accounts Debit Credit 2018 Exploration and evaluation expense - Ares site 2,750,000 Cash 2,750,000 With a single entry, prepare the entry to show the spending on exploration and evaluation costs in 2019. Credit Date 2019 Accounts Exploration and evaluation expense - Blue site Cash Debit 1,875,000 1,875,000 Data table Prepare any adjusting entry required at the end of 2019 under the successful efforts me Accounts Debit 2019 No adjusting entry required Date Ares 2018 2019 $ 1,900,000 $ 1,204,000 850,000 1,875,000 Blue Total $ 2,750,000 $3,079,000