In October 2018, 4 people died from a mystery virus after a cruise holiday on Fun Cruises. Their families started legal action against Fun Cruises in November 2018 for a total of $2,000,000, but the company disputes liability. Up to the date of authorisation of the financial statements for the year to 30 June 2019, the lawyers advise that it is probable that the entity will not be found liable. However, when Fun Cruises prepares the financial statements for the year to 30 June 2020, its lawyers advise that, owing to developments in the case relating to a faulty dishwasher, it is probable that they will be found liable. For the year ended 30 June 2019, how should Fun Cruises account for this item in its accounts? (2 marks)