Paying $80 per acre, Sunbelt Corp. acquires a 100 acre undeveloped lease (Lease A). Brokers and recording fees are $1,200. The company has an in-house attorney working solely on lease acquisition and the attorneys salarys is $120,000. The attorneys salary is allocated to all leases acquired during the year, based on relative acreage acquired. Leases totaling 800 acres are acquired in this year. Regarding Lease A, Sunbelt Corp. should:

Debit Salary Expense - Attorney for $120,000.

Debit Salary Expense - Attorney for $15,000.

Debit Unproved Property for $9,200.

Debit Unproved Property for $24,200.