CMN, Inc. enlists the services of outside counsel to assist in a pending

litigation matter. Facts of the case indicate CMN may indeed have a case

against BJN, Inc. for infringement. Under such case, CMN could receive

$10,000,000 when it settles, if in it's favor. It's a probability.

Record the appropriate journal entry, if required, for CMN prior to any actual

receipt of an award.

Note: Make sure to format your entries properly, whether you are

using a table or plain text entry.