Abbotsford Ltd. receives its annual property tax bill for the calendar year on May 1 , 2021. The bill is for $28,000 and payable on June 30, 2021. Abbotsford Ltd. paid the bill on June 30, 2021. The company prepares quarterly financial statements and had initially estimated that its 2021 property taxes would be $30,000. Instructions Prepare all the required journal entries for 2021 related to the property taxes, including quarterly accruals