On January $1,2020,$ the City of Hastings creates a solid waste landfill that it expects to reach capacity gradually over the next $20$ years. If the landfill were to be closed at the current time, closure costs would be approximately $$1\mathrm{.}18$ million plus an additional $$870,000$ for postclosure work. Of these totals, the city must pay $$53,500$ on December $31$ of each year for preliminary closure work. At the end of $2020,$ the landfill reaches $3$ percent of capacity. At the end of $2021,$ the landfill reaches $12$ percent of capacity. At the end of $2021,$ a reassessment is made. Experts determine total closure costs will be $$1\mathrm{.}38$ million rather than $$1\mathrm{.}18$ million.

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D$.$ Assume the city views the landfill as being within the general fund. What journal entries should the city make in $2020$ and $2021$ in preparing fund financial statements?