The following costs relate to Lease A as of 12/31/18: Proved property $ 80,000 Accumulated DD&A-proved property 40,000 Well No. 1: Wells and equipment 500,000 Well No. 2: Wells and equipment 360,000 Accumulated DD&A-L&WE. 600,000 In January, 2019, Well No. 1 ceased production and was abandoned. In June 2019, Well No. 2 ceased production, and the well and the lease were abandoned. REQUIRED: Prepare journal entries for the abandonments. Date Account Debit Credit January 2019 January 2019 0 June 2019 III June 2019 June 2019 . June 2019 . June 2019