Hidden Leaf City issues its financial statements for Year $4.$ The City has a December fiscal year$-$end. Among its governmental funds, it has three major funds: $(1)$ City Schools, $(2)$ Parks and Recreation, and $(3)$ Capital Projects.During the year, the City's government$-$wide statements showed an overall increase in net position of $$199,000.$ Its general fund showed an increase of $$35,750.$ Both of these were before accounting for any of the City's landfill activities.The City accounts for the landfill as part of its Parks and Recreation funds, an Enterprise fund. In Year $3,$ the City estimated that closure and post$-$closure costs for the landfill would total $$350,000.$ In Year $3,$ the landfill was $12\%$ filled. At the end of Year $4,$ the City revised its closure and post$-$closure estimate to $$420,000.$ At the end of Year $4,$ the landfill was $22\%$ filled. Also during Year $4,$ the City paid $$28,000($cash$)$ in preliminary closure work.Further, the landfill generated $$5,000$ in program revenues and paid $$18,800$ in general landfill expenses. It also purchased land for $$12,500.$ In Year $4,$ what entry should the City record in its government$-$wide statements for the preliminary closure work?