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An insurance premium of $2,400 had been prepaid for 6 months on September 1st 2018. Complete the required entry to record the required adjustment for

An insurance premium of $2,400 had been prepaid for 6 months on September 1st 2018. Complete the required entry to record the required adjustment for September 30, 2018. The amount to be entered for this adjustment is:

$2,400

$480

$400

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