Oesterle Industries, a publically traded corporation, is being sued for negligence for exposing local residents to dangerous and highly toxic emissions from its plant. Oesterle's lawyers believe it is highly probable that the company will lose the suit. If the loss occurs, Oesterle will be liable for a judgement ranging from $10,000,000 to $16,500,000. Oesterle's lawyers feel there is a 60% chance that the cost will be $12,800,000, with a 20% chance of each of the higher and lower estimates. Based on this information, and how should Oesterle record its potential losses?