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 gaugersLease 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 taxLease A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 14,000

Transportation cost for several leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,200

Required: Record the above transactions.