Sheffield Financial Services has its headquarters in Nanaimo, British Columbia. The City of Nanaimo assesses property taxes on June 30 annually and notifies property owners electronically. Property taxes are due to be paid by July 31. Property taxes are for the calendar year. On June 30, 2022, Sheffield receives its notice for its 2022 property taxes, which are due in the amount of $15,120. Prepare the journal entry on June 30 when Sheffield receives its property tax notice, (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Dates June 30, Account Titles and Explanation Debit Credit 2022