Question: Dinoco Petroleum faces three potential contingency situations, described below. Dinoco's fiscal year ends December 3 1 , 2 0 2 6 , and it issues

Dinoco Petroleum faces three potential contingency situations, described below. Dinoco's fiscal year ends December 31,2026, and it issues its 2026 financial statements on March 15,2027.
In the initial trial in October, Dinoco lost a $119 million lawsuit resulting from a dispute with a supplier. Although Dinoco feels it is probable it will have to pay the full amount, the case is under appeal at the end of the year. Dinoco does not expect the case to have a material adverse effect on the company.
In November 2025, the state of Texas filed suit against Dinoco, seeking civil penalties and injunctive relief for violations of environmental laws regulating hazardous waste. On January 12,2027, Dinoco reached a settlement with state authorities. Based upon discussions with legal counsel, it is probable Dinoco will require $139 million to cover the cost of violations.
Dinoco is the plaintiff in a $190 million lawsuit filed against a customer for damages due to lost profits from rejected contracts and for unpaid receivables. The case is in final appeal, and legal counsel advises that it is probable Dinoco will prevail and be awarded $95 million.
Required:
Determine the contingent amount Dinoco would report in each situation for the year ended December 31,2026.
Note: Enter your answers in dollars, not in millions (i.e. $5.5 million should be entered as 5,500,000).
\table[[1. Contingent amount,],[2. Contingent amount,],[3. Contingent amount,]]
 Dinoco Petroleum faces three potential contingency situations, described below. Dinoco's fiscal

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