$\backslash$table$[[\backslash$table$[[$Unger Petroleum Company incurred the following costs during $2023$:$],[\backslash$table$[[3-$Feb,Cost of G&G activities to locate an$]]]]],[$March $9,$Acquisition costs for a$,500,,181,440],[40/$acre; other costs incurred in acquiring the property,$10,370],[],[$June $1,$Dry$-$hole costs of an exploratory well,$264,270],[$June $28,$Successful exploratory well costs,$324,460],[27-$Aug,Cost of production facilities such as flow lines and separators,$211,400],[5-$Sep,Production costs,$91,050]]$

REQUIRED:

Prepare journal entries for the above transactions using the full cost method of accounting