WUL Walters Accounting Company receives its annual property tax bill for the calendar year on May 1, 2018. The bill is for $32,000 and payable on June 30, 2018. Walters paid the bil on June 30, 2018. The company prepares quarterly financial statements and had initially estimated that its 2018 property taxes would be $30,000 Instructions Prepare all the required journal entries for 2018 related to the property taxes, induding quarterly accruals