Using the information below, determine the journal entry for DD&A on theTangiblecosts for the period undersuccessful efforts. Proved property acquisition costs 500,000.00 Proved property intangible costs 2,500,000.00 Proved property tangible costs 600,000.00 Acc. Amort. (DD&A) of acquisition costs 35,000.00 Acc. Amort. (DD&A) of intangible costs 510,000.00 Acc. Amort. (DD&A) of tangible costs 80,000.00 Proved developed reserves at year-end 800,000.00 BBLS Proved reserves at year-end 1,300,000.00 BBLS Production during period 100,000.00 BBLS