They have cosigned $($guaranteed$)$ a loan for a subsidiary of the company for $250,000.$

The company received news that a lawsuit they filed for trademark violations has been settled in their favor. There is a probable material gain of $$350,000.$

The company received notice from their lawyers that a court case has been decided against them due to a problem with their products. The loss is probable, but the amount cannot be determined.

Due to the violation of the SBA regulations, there is a probable loss in the range of $$200,000$ to $$350,000.$ It seems likely that one of their products will have to be recalled due to a defect in design. They estimate there is a reasonably possible loss of $$400,000.$

Accrue & disclose

Disclose only

Neither accrue nor disclose

Not enough information to answer