You are given the following information about cumulative loss payments: Accident Devel Year Year 0 Devel Year 1 Devel Devel Devel Devel Earned Year 2 Year 3 Year 4 Year 5 Premium 2004 1,400 5,200 7,300 8,800 9,800 9,800 18,000 2005 2,200 6,400 8,800 10,200 11,500 2006 2,500 7,500 10,700 12,600 20,000 25,000 2007 2,800 8,700 12,900 26,000 2008 2,500 7,900 27,000 2009 2,600 28,000 The expected loss ratio for each Accident Year is 0.55. Calculate the total loss reserve using the Bornhuetter-Ferguson method and three-year arithmetic aver- age paid loss development factors.