4. Yankee County operates a solid waste landfill that is accounted for in an enterprise fund. At the end of the previous year, the Landfill Enterprise Fund had a Landfill Payable account balance of $35,000. In addition, no prior year cash payments had yet been made, and 15,000 square feet of capacity had been used. The capacity used in the current year is 30,000 square feet. At the end of the current year, the county estimates that total costs associated with closing and monitoring the landfill to be $2,000,000, and that total capacity will be 900,000 square foot. No current year payments associated with the landfill have yet been made. The current year entry(ies) to record the costs associated with the landfill should be a) Debit Landfill Expense $2,000,000; Credit Landfill Payable $2,000,000 b) Debit Landfill Expense $100,000; Credit Landfill Payable $100,000 c) Debit Landfill Expense $65,000; Credit Landfill Payable $65,000 Debit Landfill Expense $100,000; Credit Landfill Payable $100,000 d) AND Include an addition of $100,000 to the Off-Balance-Sheet Schedule of Long-Term Debt Oe) Show only an addition of S100,000 to the Off-Balance Sheet Schedule of Long-Term Debt