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. What entry should Hidden Leaf City record, if any, in Year $4$ in its government$-$wide statements to record the landfill's anticipated closure costs?