Barker Company has a December $31$ year end. The company received its property tax bill for $2021$ on March $1,2021.$ According to the bill, taxes of $$24,000$ for the year ended December $31,2021$ are due by April $30,2021.$ On April $30,2021,$ Barker will record which of the following entries?

Select one:

A$.$

Dr$.$ Property Tax Payable; Dr$.$ Prepaid Property Tax; Cr$.$ Cash

B$.$

Dr$.$ Property Tax Expense; Cr$.$ Property Tax Payable

C$.$

Dr$.$ Cash; Cr$.$ Property Tax Payable

D$.$

Dr$.$ Property Tax Expense; Cr$.$ Cash