The owners of Deck Chairs Overboard Bistro Pty Ltd have alerted the accountant of the business at 30 June 2020 that a customer suffered food poising whilst eating at the Bistro. The customer has made a claim in the Melbourne Magistrates Court against the entity. Currently, no decision has been made at, 30 June by the Court and no compensation for damages can be reliably measured. The appropriate account and explanation to identify the claim for compensation in the Melbourne Magistrate's Court would be. Contingent Liability: The present obligation has a high degree of uncertainty and the possible compensation cannot be reliably measured. Unearned revenue: The present obligation has a high degree of certainty and the possible compensation cannot be reliably measured. Accounts Payable: The present obligation has a high degree of certainty and the possible compensation can be reliably measured Provision for Legal Settlement: The present obligation has a high degree of certainty and the possible compensation cannot be reliably measured