Seif Company made the following expenditures in $2021$:

a$.$ Recompletion costs on well #$560$ of $$200,000$ for IDC and $$180,000$ for equipment. The well was recompleted at $15,000$ feet, a new producing formation.

b$.$ Re$-$entered well #$820$ and incurred $$190,000$ for IDC and $$101,000$ for equipment. The well was deepened to $16,000$ feet to evaluate a new unproved horizon. Proved reserves were not found.

c$.$ Workover costs on well #$310$ of $$211,000$ are necessary to restore production after the sand had clogged the tubing.

REQUIRED: Give the entries to record the above expenditures.