Saturn Energy owned the following unproved property at 12/31/33:

• Significant Leases:
   Lease A: $400,000, Impairment: $190,000
   Lease B: $600,000, Impairment: $210,000
• Insignificant Leases:
   Lease C: $70,000
   Lease D: $55,000
   Lease E: $50,000
   Lease F: $40,000
   Total Cost: $215,000, Total Impairment: $70,000

Requirement:
 Prepare journal entries for 2034, assuming the following events:
 a. Lease A was abandoned.
 b. Lease B was impaired by an additional $30,000.
 c. Proved reserves were found on Lease D and Lease E.