Analyst A argues that these unknown obligations are an important item left out of Netflix' financial statements and that they are essential to understanding the company's performance. She hence wants to adjust Netflix' financial statements by recognizing the mid-point of the range provided (i.e., $2.5 billion). Analyst B counters that these obligations, while unknown, are similar to other 'in- production content', so do not really matter when analyzing Netflix's financial statements. Present the journal entry(-ies) for Analyst A's adjustment and explain if you agree with A's or B's position.