题目内容（请给出正确答案）

[主观题]

The annual insurance premium for S for the period 1 July 20X1 to 30 June 20X2 is $13,200,

which is 10% more than the previous year. Insurance premiums are paid on 1 July. What is the statement of profit or loss charge for the year ended 31 December 20X1？

A、$11,800

B、$12,540

C、$12,600

D、$13,200

提问人：网友memopo 发布时间：2022-01-07

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