$9.)$ Foundation Energy obtained a three$-$year lease on $1,000$ acres on May $1,2014$ that contained a $$3$ per acre delay rental clause. Drilling operations were started on June $15,2015$ and completed on October $16,2015.$ 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.