Sundus Oil Company, uses successful cost approach, owned the following unproved property Lease Acres Bonus/acre Allowance for Type impairment 10,000 $50 $100,000 Significant B 8,000 $75 $150,000 Significant C-F 50,000 $20 $480,000 Individually Insignificant At December 31, 2020, found proved reserves on Lease E (S100,000) and Lease F ($250,000). Journal entry on December 31, 2020 include OA. A credit to unproved property of $250,000 B. A credit to unproved property of $1,000,000 OC. A debit to allowance for impairment of $480,000 OD. A debit to proved property of $350,000