On November 5, 2020, a Dune Corporation truck was in an accident with an auto driven by R. Bell. Dune received notice on January 12, 2021, of a lawsuit for $210,000 in damages for personal injuries suffered by Bell. Dune Corporation's legal counsel believes it is probable that Bell will be awarded an estimated amount in the range between $60,000 and $135,000, and that $90,000 is a better estimate of potential liability than any other amount. Dune's accounting year ends on December 31, and the 2020 financial statements were issued on March 2, 2021. a. What liability should Dune accrue on December 31, 2020? Amount to accrue $ b. How would your answer to (a) change if Dune Corporation's legal counsel believes it is reasonably possible that Bell will be awarded a settlement? Amount to accrue $ c. How would your answer to (a) change if Dune Corporation's legal counsel believes there is only a remote possibility that Bell will be awarded a settlement? Amount to accrue $