On January $1,2024,$ 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 $$1\mathrm{.}2$ million plus an additional $$700,000$ for postclosure work. Of these totals, the city must pay $$50,000$ on December $31$ of each year for preliminary closure work. At the end of $2024,$ the landfill reaches $3$ percent of capacity. At the end of $2025,$ the landfill reaches $9$ percent of capacity. At the end of $2025,$ a reassessment is made. Experts determine total closure costs will be $$1\mathrm{.}4$ million rather than $$1\mathrm{.}2$ million.

Required:

a$.$ Assume the city views the landfill as an enterprise fund. What journal entries should the city make in $2024$ and $2025$ in preparing government$-$wide financial statements?

b$.$ Assume the city views the landfill as being within the general fund. What journal entries should the city make in $2024$ and $2025$ in preparing government$-$wide financial statements?

c$.$ Assume the city views the landfill as an enterprise fund. What journal entries should the city make in $2024$ and $2025$ in preparing fund financial statements?

d$.$ Assume the city views the landfill as being within the general fund. What journal entries should the city make in $2024$ and $2025$ in preparing fund financial statements?

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Required $A$

Assume the city views the landfill as an enterprise fund. What journal entries should the city make in $2024$ and $2025$ in preparing government$-$wide financial statements?

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answer in whole dollars not in millions.

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$\backslash$table$[[$No$,$Date,Ger,,Debit,Credit$],[1,$December $31,202.,$Expense$-$landfill closure,$0,57,000,],[,$Landfill closure liability,$0,2,57,000vv$