Family Practice Associates has an estimated property tax liability of $7,200 assessed as of January 1, 2016, for the year May 1, 2016, to April 30, 2017. The property tax is paid on September 1, 2016. The property tax becomes a lien against the property on May 1.

Required:

1.	Prepare the necessary monthly journal entries to record the preceding information for the period from May 1 to September 30, 2016 (assuming actual taxes are the same as estimated).