The following data is obtained from the books of Blue Insurance Company related to Premiums. All amounts are given in rupees. (20)

Class	Reinsurance ceded	Premiums written	Prepaid reinsurance premium ceded Opening Closing		Unearned premium reserve Opening Closing
Fire and property damage	38,407,579	49,132,652	23,831,702	18,474,924	28,918,784	23,091,158
Marine, aviation and transport	22,684,549	32,881,187	2,663,085	3,502,943	3,171,563	4,389,644
Motor	3,184,309	144,749,425	1,131,356	1,514,851	54,060,186	62,584,901
Accident and health	43,208,903	71,879,782	22,679,234	21,238,115	31,388,267	34,664,017
Miscellaneous	18,921,380	33,318,657	27,577,551	9,652,523	29,993,506	14,872,970

You are required to prepare the statement of Premium for the year ended on December 31, 2021.