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! Required information April 1 , 2 0 2 3 , Stable Insurance Company sold a two - year policy to a customer and recorded

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April 1,2023, Stable Insurance Company sold a two-year policy to a customer and recorded the premium payment received by debiting cash and crediting premium revenue for $1,440. It is now December 31,2023, Stable's year end and the company needs to prepare its adjusting entries.
Jnearned Premium Revenue on December 31,2023, is
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