41 2.5 pts (Bonus) In May of 2021, Ashton Bank came under investigation for potential fraud with the Consumer Financial Protection Bureau. At 12/31/2021, the legal attorney for Ashton indicated that it was reasonably possible for the company to plead guilty. The penalties were estimated to be as high as $300 million. In July of 2022, after the 2021 financial statements were issued, Ashton entered a plea agreement with the CFPB to avoid criminal convictions and paid a penalty of $180 million. Ashton should have reported an accrued liability on its 12/31 2021, balance sheet of: $150 mil. $0. $180 mil. $300 mil