From the following data, calculate the estimate annual advance premium for workers' compensation insurance and record it in general journal form. 
Definitions:
Neurocognitive Disorders
A group of psychological disorders mainly impacting cognitive functions such as perception, memory, learning, and the ability to solve problems.
African Americans
An ethnic group in the United States with partial or total ancestry from any of the black racial groups of Africa.
Delirium
A rapid onset of confusion and changes in cognitive function, resulting from physiological causes such as infection, medication, or substance withdrawal.
Neurocognitive Disorder
A class of conditions that affect cognitive functions such as memory, decision-making, and attention, due to various neurological causes.
Q5: Equipment with a cost of $590,000 has
Q12: After closing the revenue and expense accounts,
Q16: If the Supplies account is NOT adjusted:<br>A)
Q26: Insurance paid in advance is an expense.
Q31: What type of an account is the
Q36: The adjusting entry for accrued salaries is
Q45: The general journal entry to record the
Q69: A debit to a Liability account was
Q117: The journal entry to record the entry
Q121: Merchandise sold on credit was returned for