EXHIBITS Letter from OLC to JIS's GC Letter from State EA E-mail from ST CFO to Cont... - In column B, indicate whether an accrual is required for the situation by clicking in the shaded cells and selecting a "yes" or "no" answer. - In column C, enter the amount of the accrual, if any. If no accrual is required, enter a zero (0). - In column D, indicate whether a disclosure is required by clicking in the shaded cells and selecting a "yes" or "no" answer. Type here to search Letter from OLC to JIS's GC Letter from State EA E-mail from ST CFO to Cont... Scroll down to complete all parts of this task. JIS Machinery Co. is reviewing accounting and disclosure requirements for its significant guarantees, commitments, and contingencies, including litigation as of December 31, Year 1. The financial statements are expected to be available to be issued February 14, Year 2. Use the information in the exhibits to determine the amount, if any, to recognize and whether disclosure is required in JIS's financial statements as of and for the year ended December 31 , Year 1. Unless otherwise specified, assume that no amounts related to these guarantees, commitments, and contingencies, including litigation, have been recognized in the financial statements as of December 31, Year 1. For each of JIS's guarantees, commitments, and contingencies, including litigation, in the table below: Type here to search EXHIBITS Letter from OLC to JIS's GC Letter from State EA E-mail from ST CFO to Cont