Buzz Coffee Shops is famous for its large servings of hot coffee. After a famous case involving McDonald's, the lawyer for Buzz warned management (during 2008) that it could be sued if someone were to spill hot coffee and be burned: "With the temperature of your coffee, I can guarantee it's just a matter of time before you're sued for \(\$ 1,000,000\)." Unfortunately, in 2010 , the prediction came true when a customer filed suit. The case went to trial in 2011, and the jury awarded the customer \(\$ 400,000\) in damages, which the company immediately appealed. During 2012 , the customer and the company settled their dispute for \(\$ 150,000\). What is the proper reporting each year of the events related to this liability?