Ukiwo Oil Corporation, located in Institute, WV. has been operating for four years. Ukiwo uses full cost accounting and excludes all possible costs from the amortization base. The following account balances are as of the end of 2020. Insignificant Leases Lease A B Cost Total Impairment $50,000 60,000 30.000 140,000 84,000 Significant Leases Lease Cost Total Impairment D $600,000 $200,000 E 500,000 200,000 F 750,000 400,000 REQUIRED: Give any entries necessary for the following events and transactions: EVENT A: Lease A was abandoned on March 20, 2021 EVENTB: Lease B was proved on May 13 EVENT C: Insignificant teases costing $80,000 were acquired during 2021. EVENT D: Lease E was abandoned early in July - EVENT E Lease F was proved October 21 Item Account Debit Credit a a b b - 1 0 0 . . e e