Answer :
Answer:
$80,000
Explanation:
An accrued liability is an incurred expense that hasn't been paid yet.
Since Leucothea didn't know the outcome of the trial but it had reasons to believe it would be unfavorable (with a $100,000 cost), then it should record it as an expense owed and an unrealized loss. Since the company's insurance covered $80,000, then that should be the amount recorded under accrued liabilities. The remaining $20,000 should be recorded as unrealized loss due to the lawsuit.