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On November 5, year 2, a Dunn Corp. truck was in an accident with an auto driven by Bell. Dunn received notice on January 12, year 3, of a lawsuit for $700,000 damages for personal injuries suffered by Bell. Dunn Corp.’s counsel believes it is probable that Bell will be awarded an estimated amount in the range between $200,000 and $450,000, and that $300,000 is a better estimate of potential liability than any other amount. Dunn’s accounting year ends on December 31, and the year 2 financial statements were issued on March 2, year 3. What amount of loss should Dunn accrue at December 31, year 2?