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Eve's Apples opened for business on January 1, 2021, and paid for two insurance policies effective that date. The liability policy was $45,000 for 18

Eve's Apples opened for business on January 1, 2021, and paid for two insurance policies effective that date. The liability policy was $45,000 for 18 months, and the crop damage policy was $26,400 for a two-year term. What was the balance in Eve's Prepaid Insurance account as of December 31, 2021?

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