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On December 31, 20X1, Unergy Co. Had estimated proved reserves of 795,000 bbl. During year 20X2, the company produced 5,000 bbl and an additional reserve of 40,000 bbl was proved. In order to calculate DD&A, the company’s estimated proved reserves at beginning of 20X2 is: O 795,000 bbl. O 800,000 bbl. O 835,000 bbl. O 840,000 bbl.
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