Star Energy owned the following unproved property at 12/31/81:

Significant Leases	Cost	Impairment	Insignificant Leases	Cost	Total Impairment
Lease A	$320,000	$160,000	Lease C	$30,000
Lease B	$470,000	$130,000	Lease D	$25,000
			Lease E	$18,000
			Lease F	$17,000
				$90,000	$42,000

Requirement:
 Prepare journal entries for 2082, assuming the following events:
 a. Proved reserves were found on Lease A and Lease B.
 b. Lease D was abandoned.
 c. Lease E was sold for $20,000.