(a) The county clerk shall maintain a record book titled "Guardianship Fee Book" and shall record in the book each item of cost that accrues to the officers of the court and any witness fees.
(b) Each record entry must include:
(1) the party to whom the cost or fee is due;
(2) the date the cost or fee accrued;
(3) the guardianship or party liable for the cost or fee; and
(4) the date the cost or fee is paid.