Property Taxes Family Practice Associates has an estimated property tax liability of $7,200 assessed as of January

Question:

Property Taxes Family Practice Associates has an estimated property tax liability of $7,200 assessed as of January 1, 2007 for the year May 1, 2007 to April 30, 2008. The property tax is paid on September 1, 2007. The property tax becomes a lien against the property on May 1.

Required
Prepare the necessary monthly journal entries to record the preceding information for the period from May 1 to September 30, 2007 (assuming actual taxes are the same as estimated). What would be the amount of the liability on December 31, 2007?