For this problem its asking what would be the appropriate journal entry if required prior to any actual receipt of an award? I'm stuck with it and want to see if you know the solution?

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.