XYZ Company records its adjusting entries at the end of

every month. The following accounts were taken from XYZ

Company's adjusted trial balance at January 31, 2029:

Prepaid Insurance $7,280

Insurance Expense $ 520

The prepaid insurance shown above relates to a policy

that, when purchased, was a 3-year policy. Assume XYZ

Company has a year-end of December 31.

Calculate thenumber of months of the insurance policy

that have expired (i.e., been used up).