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C is corrent because ASC Topic 450 requires that an estimated loss from a contingency be accrued by a charge to income and the recording of a liability if the loss is both probable and reasonably estimable. Loss contingencies that do not meet one or both of these criteria, but that are at least reasonably possible should be disclosed, but not accrued.
A is incorrect because an estimated loss from a loss contingency that is probable should be accrued rather than disclosed.
B is incorrect because an expense account should be debited rather than retained earnings.
D is incorrect because a liability or asset account should be credited rather than an appropriated retained earnings account.