Wilson Accounting Company receives its annual property tax bill for the calendar year.on May 1, 2024. The bill is for $28,500 and is payable on June 30, 2024. Walters paid the bill on June 30,2024 . The company prepares quarterly financial statements and had initially estimated that its 2024 property taxes would be $26,500. Prepare all the required journal entries for 2024 related to the property taxes, including quarterly accruals, assuming no entry is made on May 1. (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. Record journal entries in the order presented in the problem.)