The financial year of SA Attorneys ends on 30 June each year. SA attorneys pays monthly insurance of R3 100 for its business. The accounting records of the practice showed that insurance was paid for nine months during the financial year ended 30 June 2021. Calculate the accrued expense amount that would appear in the trail balance of the entity on 30 June 2021. Select one: O a. R18 600 O b. R37 200 O c. R27 900 Od. R9 300​