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单项选择题
A business pays $2,400 for one year's insurance on 1 December 20X1.
A business pays $2,400 for one year's insurance on 1 December 20X1.
What is the insurance prepayment the final accounts for the year ended 31 March 20?
A． $400
B．
$1,600
C．
$800
D．
$1,200
B．
$1,600
C．
$800
D．
$1,200
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