On April 1, 2023, Oriole Industries receives its annual property tax bill in the amount of $9,120 relating to its annual property taxes for the year ending December 31,2023. This bill is to be paid by June 30, 2023 and the company's year end is December 31, 2023. Prepare all the appropriate journal entries for the year (that is, for April 1, June 30 and December 31, 2023) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)