During the year ended 30 June 2018, Diad Insurance Company Ltd collected premiums of $70 million. These premiums included stamp duty of $1.5 million on behalf of state governments. During the year, Diad paid $10 million in levies and charges to various government authorities. On 30 June 2018, Diad estimated that premiums on unclosed business were $2 million and that $5 million of premium revenue was unearned. Pequired Show general journal entries to record these events. 100