BE13.13 (L02,3) Buchanan Company recently was sued by a com- petitor for patent infringement. Attorneys have determined that it is probable that Buchanan will lose the case and that a reasonable esti- mate of damages to be paid by Buchanan is $300,000. In light of this case, Buchanan is considering establishing a $100,000 self-insurance allowance. What entry(ies), if any, should Buchanan record to recog- nize this provision