So we're going to start by modeling out the direct line insurance model in the income statement with the gross written premiums. And we have a simple forecast of a growth rate for the gross written premiums right at the very top. So I'll take that 2% growth rate, I'll add one to it, and then I'll multiply that by the prior year. So we're assuming that's just a simple growth rate. Then we've got the gross earned premiums here, and if we go up to the assumptions, there will be some assumptions related to what percentage of premiums we earn in the year. So this means we're earning 50% of premiums. Now, we could calculate this directly on the income statement, but instead I'm going to do this in a base calculation. So I'm gonna go down to the calculations, and at the top we've got the unearned premium reserve. So I'm gonna use this on the balance sheet, but I'm gonna do it before I wire it into the income statement. So my beginning balance in the projected year is going to equal the ending balance of the prior year. And then the gross written premiums I've just forecast, so I'm just gonna go down and pull that in from the income statement that I've just done, and then I need to calculate the gross earned premiums. Now we have an assumption up at the top, and I'll take that first, which says, of the premiums that we wrote this year, we're going to earn 50%. So I'll take that assumption, and I'll multiply that by the written premiums in the year. Now I need to make this negative, but before I do the negative, what I also need to reflect is that although we're only earning 50% of the written premiums this year, the premiums that we wrote last year and didn't earn by year end, that 1505.5 will now become earned. So I'm gonna put this in parentheses, and then just multiply by minus one, just to make it negative. So the earned premiums is going to be a combination of 50% of the premiums we wrote this year, plus any premiums that hadn't been earned in the prior year. Then I'll sum that together to get my ending balance. Now what I can do is if I come down to my income statement, I can now wire those earned premiums into the income statement, and I'm gonna go and pick them up from the base calculation above. So I'll take those gross earned premiums and I've got to flip the sign. So I'll multiply it by minus one again, because we want to show it as a positive number on the income statement. So we've got these first two lines; the gross written premiums and the gross earned premiums.