Reeves Co. filed suit against Higgins, Inc., seeking damages for copyright violations. Higgins' legal counsel believes it is probable that Higgins will settle the lawsuit for an estimated amount in the range of $130,000 to $230,000, with all amounts in the range considered equally likely. How should Higgins report this litigation?

Norbert and suzie are both lineworkers for a utility company who have been working together for almost two years. norbert frequently tells suzie that the job is called "lineman" and not "linewoman," and thus, it is not a woman's job. he plays practical jokes on her such as hiding some of her tools and sabotaging her truck. he asks her when she plans on getting pregnant and staying at home to take care of her children and gives her copies of " wanted" ads for secretarial and waitress jobs. such behavior has kept suzie disturbed at work. if suzie complains about norbert's conduct: