Reindeer Corp. mines and produces aluminum. During 2020 the company explored two new sites and evaluated them for aluminum ore potential. By the December 31, 2020 year-end, both sites remained in the evaluation stage. During 2021, evaluation of site Comet was completed, and the site was deemed to have sufficient quantities of ore and development of the site began. However, site Cupid 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: Comet (A Site) Cupid (B Site) 2020 2021 $ 1,659,000 $1,650,000 550.000 1,725,000 $ 2,209,000 $3,375,000 REQUIRED A: Record the journal entries in 2020 and 2021 relating to the exploration and evaluation costs using the successful efforts method. Assume that Reindeer has a policy of capitalizing the costs of exploration and evaluation. REQUIRED B: Record the journal entries in 2020 and 2021 relating to the exploration and evaluation costs using the full cost method. Assume that Reindeer has a policy of capitalizing the costs of exploration and evaluation