Can i have the answer for this please

Required:

1. For the year-end December 31, 2007, financial statements, what amount should M record as a liability?

2. For the year-end December 31,2009, financial statements, should M adjust its liability? If so, what amount should be recorded; and should the amount of the d'ajustement be considered a 2009 event or a prior period adjustment?

3. Should M record the reduction of the previously recorded loss contingency in 2010 (upon the court of appeals overturning the verdict of the jury) or 2011 ( once the appellate judges declined W's petition for a re-hearing)?