Sandhill Co$.$ is being sued for illness caused to local residents as a result of negligence on the company's part in permitting the residents to be exposed to highly toxic chemicals from its plant. Sandhill's lawyer states that it is probable that Sandhill will lose the suit and be found liable for a judgment costing Sandhill anywhere from $$1840000$ to $$9030000.$ However, the lawyer states that the most probable cost is $$5400000.$ As a result of the above facts, Sandhill should accrue

a loss contingency of $$1840000$ and disclose an additional contingency of up to $$7190000.$

a loss contingency of $$5400000$ and disclose an additional contingency of up to $$3630000.$

no loss contingency but disclose a contingency of $$1840000$ to $$9030000.$

a loss contingency of $$5400000$ but not disclose any additional contingency.