Mr B has life insurance with face value $15.000 with AD & D (accidental Death and Dismemberment) benefit $10.000. He died in accident. The policy had $1.200 outstanding policy loan with interest $12. The policy has dividend accumulation of $532. Mr B, his son as a policy's beneficiary decides to leave $ 4.000 of the policy proceed on deposit with the insurer. Write the journal entry for this transaction