Earth Oil Company acquired the following unexplored leases during 2018: In acquiring and exploring these leases, Earth

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Earth Oil Company acquired the following unexplored leases during 2018:

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In acquiring and exploring these leases, Earth Oil Company incurred the following additional costs:

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Earth Oil allocates internal costs relating to lease acquisition to specific leases.
REQUIRED: Assuming Lease A was abandoned at the end of the year, answer the following questions:

a. What was the total nondrilling exploration expense for all three leases for the year?

b. What was the surrendered lease expense?

c. How much was capitalized as unproved property for Lease B?

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