Please sir/ Madame i need to know why this 39 SR was for ?

Here is some purchase- and billing-related reading, and which will allow you to identify and verify the charges.

Or to determine whether the charges are fraudulent, or whether i]this is simply a phishing scam.

If you see "apple.com/bill" or an unfamiliar charge on your statement - Apple Support

Recognize and avoid phishing messages, phony support calls, and other scams - Apple Support

Identify legitimate emails from the App Store or iTunes Store - Apple Support

See your purchase history for the App Store or iTunes Store - Apple Support

And to make wresting away control of your Apple ID more difficult, enable two-factor authentication:

Two-factor authentication for Apple ID - Apple Support