Please provide 3 references with proper FASB Codification format (areas:topics:subtopics:sections)

One of the referenced should contain the word probable

Two of the references deal with the "$4,000,000 to $7,500,000)

5. BLUE JAY COMPANY BELIEVES IT IS PROBABLE THAT IT WILL SUFFER A LOSS FROM A PENDING LAWSUIT, IT ESTIMATES THE LOSS TO BE FROM $4,000,000 TO $7,500,000. USING THE FASB CODIFICATION, CITE THE REFERENCE THAT WILL HELP BLUE JAY COMPANY TO RECORD THE CORRECT LOSS