Help with practice assessment 1

Insurance expenditure of £156000, in respect of the period 1 May 20X1 - 30 Apr 20X2, was paid on 17 Apr 20X1. This payment is included in distribution cost of the trial balance. Distribution cost is £7249.
I know its a prepayment and the answer is £130,000 but I would like clear explanation as to why it is £130,000. Thanks.
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