The remote transport entity processes the `CR` segment and creates state for the connection attempt. At this stage, the remote entity does not yet know whether this is a new connection attempt or a duplicate segment. It returns a `CA` segment that contains an acknowledgment number to confirm the reception of the `CR` segment (`ack=x` in the figure below) and a sequence number (`seq=y` in the figure below) whose value is extracted from its transport clock. At this stage, the connection is not yet established.