Prepares soil records (5)
I believe the answer is:
lists
'records' is the definition.
(I've seen this before)
I can't explain the rest of the clue.
Can you help me to learn more?
(Other definitions for lists that I've seen before include "Registers" , "Scene of combat - catalogues" , "Itemises" , "field of combat" , "Rows of data" .)