Prepare the December $31$ entry assuming it is probable that Marigold will be liable for $$862,200$ as a result of this suit. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

$$ Account Titles and Explanation

Debit

Credit

December

$31,2025$

$$

$$

$$