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Nina paid $400 insurance for her premises for the year ended 30 th September 2021. How much insurance expense will be deducted from income statement

Nina paid $400 insurance for her premises for the year ended 30th September 2021. How much insurance expense will be deducted from income statement if Ninas accounting period runs from 1st Jan 2020 to 31st December 2020

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$100

$400

$300

$200

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