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What is the journal entryfor the item below: A lawsuit has been filed against the city related to an accident that occurred during the fiscal

What is the journal entryfor the item below:

A lawsuit has been filed against the city related to an accident that occurred during the fiscal year. A city employee is at fault. The city expects to settle the lawsuit by sometime late in the next fiscal year and considers it probable that the city will lose $69,000.

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