Please show me step by step on how to solve this, and don't round.

Thanks!

In May 2018, ABC filed suit against XYZ, seeking $5992 in damages for a patent infringement A court verdict in November 2021 awarded ABC $4515 in damages, but XYZ's appeal is not expected to be decided before 2023. XYZ's counsel believes it is probable that ABC will be successful against XYZ for an estimated amount in the range between $2194 and $3853, with $2493 considered the most likely amount. XYZ should balance in its accrued liability for this expected loss on December 31, 2021 is