I don't understand the answer to this question. 10,80012 is 900, shouldn't the answer be 900? Why is it 300?

ter 4, Problem 1 PSB Bookmark Interest payable 400 (To record interest expense) 50-Apr Insurance expense (10,800 / 12 months) 300 Unexpired insurance 300 (To record unexpired insurance) 31-Dec No entry required # 31-Dec Income tax expense 12,600 ter 4, Problem 1 PSB Bookmark Interest payable 400 (To record interest expense) 50-Apr Insurance expense (10,800 / 12 months) 300 Unexpired insurance 300 (To record unexpired insurance) 31-Dec No entry required # 31-Dec Income tax expense 12,600 O Goog x + Tom' x Innov X chegg.com/homework-help/gunflint-adventures-opera + MASTER [ Cloud Intranet Intranet Webmail a Chegg Study Textbook Solutions Expe Chapter 4, Problem 1PSB Interest payable