The following costs related to the Cowboy Lease as of $\frac{12}{31}\frac{?}{20}.$

$\backslash$table$[[,,],[$Proved property,$$,100,000],[$Accumulated DD&A $-$ proved property,$$,30,000],[$Well #$1$: Wells and equipment,$$,350,000],[$Well #$2$: Wells and equipment,$$,420,000],[$Accumulated DD&A $-$ wells,,$500,000]]$

During early January of $2021,$ Well #$2$ quit producing and was abandoned. In March $2021,$ Well #$1$ quit producing and the well and the lease were abandoned.

Prepare the journal entries for the abandonments.