Donahue Oil Company has an account titled Oil and Gas Properties. Donahue paid $6,500,000 for oil reserves holding an estimated 200,000 barrels of oil. Assume the company paid $510,000 for additional geological tests of the property and $480,000 to prepare for drilling. During the first? year, Donahue removed and sold 65,000 barrels of oil. Record all of Donahue?'s ?transactions, including depletion for the first year.