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Particulars	Direct Insurance RO	Re-insurance RO
1. Premium:
Received	1200000	180000
Receivable 01 Jan 2019	60000	10500
- 31 Dec 2019	90000	14000
2. Premium:
Paid		120000
Payable 01 Jan 2019		10000
31-Dec-19		21000
3. Claims:
Paid	825000	62500
Payable 01 Jan 2019	47500	6500
31-Dec-19	87500	11000
4. Claims:
Received		50000
Receivable 01 Jan 2019		4500
- 31 Dec 2019		6000
5. Commission:
on insurance accepted	75000	5500
on insurance ceded		7000

Other expenses and income:

Salaries RO 130,000, Rent rates & taxes RO 9,000, Printing & stationery RO 11,500, Interest, dividend & rent received (net) RO 57,750, Legal expenses (including RO 10,000 in connection with the settlement of claims) RO.30,000, Bad debts RO. 2,500, Income tax refund RO 6,000, Profit on sale of Motor car RO 2,500

You are required to calculate:

Net premium received, Claims incurred, commission paid, income from investments, operating expenses and the amount of operating profit or loss related to insurance business.