You are given the following information for four accounts. Each account has a one year policy term.

Account Effective Date Premium

1 01/01/2019 600

2 05/01/2019 1,200

3 09/01/2019 2,400

4 01/01/2020 1,800

Work to the nearest month (1/12th) to estimate proportions in each year.

• What is the written premium from these accounts in calendar year 2019?

• What is the written premium from these accounts in calendar year 2020?

• What is the earned premium from these accounts in calendar year 2019?

• What is the earned premium from these accounts in calendar year 2020?