After a wedding in 2019 ten people become very ill, possibly as a result of food poisoning from product sold by Callow Berhad. Legal proceedings have commenced against Callow Berhad for damages but it disputed the liability. Up to the date of approval of the financial statement of the year to 31 December 2019, Callow Berhad's lawyers advise that it is probable that it will not be found liable. However, when Callow Berhad prepares the financial statements for the year to 31 December 2020, its lawyer advises that, owing to development in the case, it is probable that company will be found liable. Required: Explain the accounting treatment required at: (i) 31 December 2019 (ii) 31 December 2020