Unproved properties, control.. Proved properties. Wells and equipment Accumulated DD&A. Unproved properties acquired Delay rentals paid. Data as of 12/31/18 for Upbeat Oil Company's US properties are as follows: Wells-in-progress-unproved properties. . Dry exploratory wells on unproved properties Abandoned costs of unproved properties Upbeat's activities during 2019 were as follows: Test-well contributions paid on unproved properties Title exams paid on unproved properties.. Exploratory dry hole drilled on unproved property $ 200,000 350,000 425,000 275,000 190,000 600,000 375,000 $ 35,000 10,000 20,000 8,000 15,000 30,000 20,000 (Total cost of well was $375,000; $100,000 was in progress at 12/31/18, and therefore not incurred 275,000 during 2019; $275,000 was incurred in 2019.) 400,000 300,000 325,000 125,000 140,000 225,000 Title defenses paid on unproved properties. Unproved properties proved during 2019. Unproved properties abandoned ... Successful exploratory well drilled Development dry hole drilled Service well drilled Tanks, separators, etc., installed. Development well partially drilled, in progress 12/31/19.... Estimated future development costs Oil (bbl) Gas (Mcf) Production 100,000 500,000 Proved reserves, 12/31/19 1,020,000 5,000,000 Proved developed reserves, 12/31/19 900,000 4,700,000 REQUIRED: a. Use T-accounts to accumulate costs. b. Calculate DD&A for 2019, assuming no cost exclusions and using a common unit of measure based on BOE. c. Calculate DD&A for 2019, assuming all possible cost exclusions and using a common unit of measure based on BOE. In addition, assume impairment Unproved properties, control.. Proved properties. Wells and equipment Accumulated DD&A. Unproved properties acquired Delay rentals paid. Data as of 12/31/18 for Upbeat Oil Company's US properties are as follows: Wells-in-progress-unproved properties. . Dry exploratory wells on unproved properties Abandoned costs of unproved properties Upbeat's activities during 2019 were as follows: Test-well contributions paid on unproved properties Title exams paid on unproved properties.. Exploratory dry hole drilled on unproved property $ 200,000 350,000 425,000 275,000 190,000 600,000 375,000 $ 35,000 10,000 20,000 8,000 15,000 30,000 20,000 (Total cost of well was $375,000; $100,000 was in progress at 12/31/18, and therefore not incurred 275,000 during 2019; $275,000 was incurred in 2019.) 400,000 300,000 325,000 125,000 140,000 225,000 Title defenses paid on unproved properties. Unproved properties proved during 2019. Unproved properties abandoned ... Successful exploratory well drilled Development dry hole drilled Service well drilled Tanks, separators, etc., installed. Development well partially drilled, in progress 12/31/19.... Estimated future development costs Oil (bbl) Gas (Mcf) Production 100,000 500,000 Proved reserves, 12/31/19 1,020,000 5,000,000 Proved developed reserves, 12/31/19 900,000 4,700,000 REQUIRED: a. Use T-accounts to accumulate costs. b. Calculate DD&A for 2019, assuming no cost exclusions and using a common unit of measure based on BOE. c. Calculate DD&A for 2019, assuming all possible cost exclusions and using a common unit of measure based on BOE. In addition, assume impairment