on july 1, ran county issued realty tax assessments for its fiscal year ended next june 30. on september 1, day co. purchased a warehouse in ran county. the purchase price was reduced by a credit for accrued realty taxes. day did not record the entire year's real estate tax obligation, but instead records tax expenses at the end of each month by adjusting prepaid real estate taxes or real estate taxes payable, as appropriate. on november 1, day paid the first of two equal installments of $12,000 for realty taxes. what amount of this payment should day record as a debit to real estate taxes payable?