KINZER, Justice.
This appeal arises out of litigation concerning a workers' compensation and employers' liability insurance policy issued to Dave's Cabinet, Inc., by Lumbermen's Underwriting Alliance (LUA). LUA filed a motion for judgment against Dave's Cabinet in the circuit court and sought a judgment for an alleged balance due and owing for insurance premiums. Dave's Cabinet answered the motion for judgment and also filed a counterclaim against LUA.
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