The year-end Trial Balance as at 31 March 2011 reports a debit balance of 9,800 in the

Question:

The year-end Trial Balance as at 31 March 2011 reports a debit balance of £9,800 in the Insurance account. This figure includes £6,000 paid on 1 January 2011 as insurance for the year ended 31 December 2011. Ascertain the amount to be written off as insurance in the year ended 31 March 2011.