Arbusta Energy obtained a three-year lease on 2,000 acres on March 1, 2021 that contained a $5 per acre delay rental clause. Drilling operations were started on April 15, 2022 and completed on August 16, 2022. The well, determined to be dry, was plugged and abandoned. No further drilling operations were started during the primary term. All required delay rentals were paid. Give all entries relating to the delay rental requirement.