Sundus Oil Company, uses successful cost approach, began the year 2020 with the acquisition of two individually significant unproved leases. Company completed the following transactions for the year 2020 and 2019, Transactions Lease X Lease Y Lease Z Individually Individually Individually significant significant significant 2020 Paid G&G survey $300,000 Sign a lease bonus in 2 areas, 1,000 acres at 600 acres at $60 Lease in 2019 Each lease had a delay rental $50/acre per acres For $80,000 clause requiring payment of $3,000 Legal fees to successfully defend $15,000 the title suit Well type Exploratory Exploratory Development Drilling Costs: IDC $175,000 $150,000 $200,000 LWE $50,000 $30,000 $250.000 Drilling result Drilling not Well Dry Found proved complete abandoned reserves lease 2021 Well type Exploratory None None Drilling Cost: IDC $170,000 Well type Exploratory Exploratory Development Drilling Costs: IDC LWE Drilling result $175,000 $50,000 Drilling not complete $150,000 $30,000 Well Dry, abandoned lease $200,000 $250,000 Found proved reserves 2021 Welltype Exploratory None None Drilling Cost: IDC LWE Drilling result $170,000 $80,000 Drilling completed; found proved reserves The journal entry for the drilling result on Lease Y in the year 2020 include: O A. A debit to surrender lease expenses of $36,000 OB. A debit to well in progress of $180,000 OC. A debit to unproved property of $36,000 OD. A debit to well and equipment of $180,000