You are the accountant for$$ JC$\text{'}$s Emporium.$$ JC$\text{'}$s has been sued and you have concluded that it must record a liability for the loss$($a loss$$ contingency$).$ You are unsure what amount to report on the balance sheet. Using the$$ "Structure of the U$.$S$.$ GAAP$$ Codification" in Appendix$$ A$,$ what are the best$$ topic, subtopic, and sections to use to find this information in the$$ Codification?