please solve the question quickly

On December 31, 2020, the account for Mikael Energy Company's individually insignificant unproved properties had a balance 5700,000. The impairment allowance account had a balance of $90,000 Required: Give the entries for each of the following transactions occurring in 2020 and 2021 (all transactions concern individually insignificant unproved base) a. Assuming Mikael has a policy of maintaining a 40% allowance, la 40% of gross unproved properties, give the entry to record impairmenton December 31, 2020 During 2021, Mikael surrendered leases that cost $130,000 During 2021, leases that cost $60,000 were proved d. Give the entry to record impairment on December 31, 2021