P2 course exam Uzielli

Hi

i am stuck at the adjustment for:
(F)Walker entered into a futures contract during the year to hedge a forecast sale in the year ended 31 oct 20×9. the futures contract was designated and documented as a cash flow hedge. at 31 oct 20×8, had the forecast sale occurred, Walke would have suffered a loss of $1.9m and the futures contract was standing at a gain of $2m. No accounting entries have been made to record the futures contract. ( Year end 31 Oct 20×8 ).

please could you help?

many thanks