The figure below shows a planet traveling in a counterclockwise direction on an elliptical path around a star located at one focus of the ellipse. When the planet is at point A, 
Definitions:
Credits
An accounting entry that increases liabilities and equity or decreases an asset or expense account in double-entry bookkeeping.
Insurance Expense
The cost incurred by a business for insurance coverage, recognized as an expense over the policy period.
Prepaid Insurance
An asset account that represents insurance premiums paid in advance, which are expensed over the period the insurance coverage pertains to.
Accounts Receivable
Funds that customers owe to a company for products or services provided but not yet compensated for.
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