Pierce Corp. has a December 31 year end. It received its property tax invoice of $37,800 for the calendar year on April 30. The invoice is payable on July 15. Prepare the journal entries to record the property tax on (a) April 30, (b) July 15, and (c) December 31, assuming the company adjusts its accounts annually. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.)

Date Account Titles and Explanation Debit Credit July 15