On November 5, 2011, a Dunn Corp. truck was in an accident with an auto driven by Bell. Dunn received notice on January 12, 2012, of a lawsuit for $700,000 damages for personal injuries suffered by Bell. Dunn Corp.'s counsel believes it is probable that Bell will be awarded an estimated amount in the range between $200,000 and $450,000, and that $300,000 is a better estimate of potential liability than any other amount. Dunn's accounting year ends on December 31, and the 2011 financial statements were issued on March 2, 2012. What amount of loss should Dunn accrue at December 31, 2011?