Under Armour, a maker of athletic sportswear had a tax provision of about $134 million in 2014. Following is the 2014 note disclosure for Under Armour's uncertain tax positions. Provision for Income Taxes (Excerpt)
As of December 31, 2014 and 2013, the total liability for unrecognized tax benefits, including related interest and penalties, was approximately $31.3 million and $24.1 million, respectively. The following table represents a reconciliation of the Company's total unrecognized tax benefits balances, excluding interest and penalties, for the years ended December 31, 2014, 2013, and 2012:

As of December 31, 2014, $26.3 million of unrecognized tax benefits, excluding interest and penalties, would impact the Company's effective tax rate if recognized. As of December 31, 2014, 2013, and 2012, the liability for unrecognized tax benefits included $3.0 million, $2.4 million, and $1.8 million, respectively, for the accrual of interest and penalties. For each of the years ended December 31, 2014, 2013, and 2012, the Company recorded $1.2 million, $1.0 million, and $0.7 million, respectively, for the accrual of interest and penalties in its consolidated statements of income.
The Company files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. The Company is currently under audit by the Internal Revenue Service for the 2011 tax year and by the Canada Revenue Authority for the 2011 through 2012 tax years. The majority of the Company's returns for years before 2011 are no longer subject to U.S. federal, state and local or foreign income tax examinations by tax authorities.
Required:
1. Prepare the journal entry that Under Armour made for 2014 related to its uncertain tax positions.
2. What was the total amount in the Tax contingency reserve account for Under Armour on December 31, 2014?
3. The first paragraph of the note says the liability for unrecognized tax benefits at December 31, 2014 was $31.3 million, but in the table it shows $28.4 million. Explain the difference.

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$ in thousands) 2014 2013 2012 Beginning of year Increases as a result of tax positions taken in a prior period Decreases as a result of tax positions taken in a prior period Increases as a result of tax positions taken during the current S21,712 $15,297 9.783 250 prior period 8,9477,526 5,702 Decreases as a result of tax positions taken during the curre nt prior period Reductions as a result of a lapse of statute of limitations during the current period (2,556 (188) $28,353 $21.712 $15,297