Stellar Company recently was sued by a competitor for patent infringement. Attorneys have determined that it is probable that Stellar will lose the case and that a reasonable estimate of damages to be paid by Stellar is $311,100. In light of this case. Stellar is considering establishing a $95,900 self-insurance allowance. What entry, if any, should Stellar record to recognize this loss contingency? (If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Credit occount titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)