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Concord Insurance Company collected a premium of $19200 for a 1-year insurance policy on May 1. What amount should Concord report as a current

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Concord Insurance Company collected a premium of $19200 for a 1-year insurance policy on May 1. What amount should Concord report as a current liability for Unearned Insurance Revenue at December 31? O $0. O $12800. O $6400. $19200.

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