Stella Restaurant received its annual property tax bill for the calendar year on April 1, 2021. The bill is for $10,000 and the restaurant paid the bill in full on September 30, 2021. The company has a December 31 fiscal year-end and prepares annual financial statements.

Instructions:

all the necessary journal entries related to property tax for the fiscal year ended on December 31, 2021.

Date	Accounts	Debit	Credit