9-4 Texas Oil Company operates solely in the United States. The following amounts are paid during June 2018 relating to producing leases: Fuel for Lease A ....................... . $50,100 Supplies for Lease A ... ............ $15,000 Labor cost for pumpers and gaugers-Lease A . $20,500 Fringe benefits of pumpers and gaugers who work on several leases ............. $8,000 Salaries and fringe benefits of regional supervisors $20,000 Contract labor for refracturing well of Lease A $12,000 Property Tax-Lease A ..... $14.000 Transportation cost for several leases ............. S10.200 REQUIRED: Record the above transaction