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At 31 December 2013, before any year-end adjustments, Hart Company's Insurance Expense account had a balance of $725 and its Prepaid Insurance account had a

At 31 December 2013, before any year-end adjustments, Hart Company's Insurance Expense account had a balance of $725 and its Prepaid Insurance account had a balance of $1 900. It was determined that $1 500 of the Prepaid Insurance had expired. The adjusted balance for Insurance Expense for the year would be:

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