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Dancer Co . paid $ 1 2 , 0 0 0 for one year of insurance on 7 3 ? Y 1 . The insurance

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Dancer Co. paid $12,000 for one year of insurance on 73?Y1. The insurance coverage begins on 91?M1. Make the 73?Y1 and 1231?Y1JEs, assuming no other insurance JE's were made before year-end.
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