Data as of 12/31/22 for Oyum Oil Company's US properties are as follows:
Unproved properties, control 200.000
Wells-in-progress unproved properties. 350,000
Dry exploratory wells on unproved properties 425,000
Abandoned costs of unproved properties 275,000
Proved properties 190,000
Wells and equipment 600,000
Accumulated DD&A$ 375,000

Upbeat's activities during 2019 were as follows:
Unproved properties acquired 35,000
Delay rentals paid. 10,000
Test-well contributions paid on unproved properties 20,000
Title exams paid on unproved properties. 8,000
Title defenses paid on unproved properties 15,000
Unproved properties proved during 2019 $ 30,000
Unproved properties abandoned 20,000

Exploratory dry hole drilled on the unproved property (Total cost of well was $375,000; $100,000 was in progress on 12/31/18, and therefore not incurred during 2019; $275,000 was incurred in 2019.)275,000
Successful exploratory well drilled ... 400,000
Development dry hole drilled 300,000
Service well drilled 325,000
Tanks, separators, etc., installed. 125,000
Development well partially drilled, in progress 12/31/19... 140,000
Estimated future development costs 225,000

Oil (bbl) Gas (Mcf)
Production 100,000 500,000
Proved reserves 12/31/22 1,020,000 5,000,000
Proved developed reserves, 12/31/22 900,000 4,700,000

REQUIRED:
a. Use T-accounts to accumulate costs.