Use the Following Information for the Following Questions:
During the 2020

Use the following information for the following questions:
During the 2020 calendar year, Purple Corp. paid or collected the following items:
$\begin{array}{llcc} \text { Insurance premiums paid................... } &\$14,200 \\ \text { Interest collected................................ } &21,700\\ \text { Salaries paid....................................... } &131,300\\\end{array}$
As well, the comparative statement of financial position showed the following balances:
$\begin{array}{cccc}&\underline{ \text { December 31,2019 } }&\underline{ \text { December 31,2020} }\\ \text { Prepaid Insurance..................... } &\$1,400&\$1,500 \\ \text { Interest Receivable..................... } &2,800&2,100\\ \text {Salaries Payable.......................... } &14,700&12,900\\ \text { } &\\ \text { } &\\ \text { } &\\\end{array}$

-The insurance expense on the 2019 statement of comprehensive income was

A) $ 12,700.
B) $ 12,800.
C) $ 14,100.
D) $ 14,200.