A company made the following entry on January 1,year 1,to record the total premium paid for a three-year insurance policy: 
The December 31,year 1,balance sheet should report the following amounts: 
Definitions:
Transference
In psychotherapy, the process by which patients unconsciously redirect feelings and desires from a significant person in their past to the therapist.
Genuineness
The quality of being truly what something or someone is said to be; authenticity, especially valuable in the context of therapeutic relationships.
Empathy
is the ability to understand and share the feelings of another, a crucial skill in effective communication and relationship-building.
Neacsiu and Linehan
Refer to researchers associated with Dialectical Behavior Therapy and its development, particularly in the treatment of borderline personality disorder.
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