Question 2 (5 points) =| @) Listen | r | After the end of the 2022 fiscal year but before financial statements were issued, an accident occurred at KPN's manufacturing facility that probably will result in material losses for KPN. KPN has relatively precise estimates of those losses. KPN should y 1) disclose the potential for loss in the notes but not indicate their estimate of an amount. rs O 2) do nothing relative to the contingency. Cc) g) accrue the loss since it's probable and can be reasonably estimated, and explain it in a note to the financial statements. O 4) disclose the potential losses and their effect on key numbers in the financial statements