28) Details of Bartlett's insurance policy are shown below: Premium for year ended 31 March 20X6 paid April 20X5 $10,800 Premium for year ended 31 March 20X7 paid April 20X6 $12,000 What figure should be included in the company's financial statements for the year ended 30 June 20X6? Statement of P&L Statement of financial position 11,100 9,000 prepayment 11,700 9,000 prepayment 11,100 9,000 accrual 11,700 9,000 accrual