Wildhorse Co. has a December 31 fiscal year end. It receives a $9,720 property tax bill for the 2021 calendar year on March 31, 2021. The bill is payable on June 30. Prepare entries for March 31, June 30, and December 31, assuming the company adjusts its accounts annually. (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. Record journal entries in the order presented in the problem.)