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 $$1\mathrm{.}35$ million plus an additional $$\mathrm{}980,000$ for postclosure work. Of these totals, the city must pay $$\mathrm{}79,500$ on December $31$ of each year for preliminary closure work. At the end of $2024,$ the landfill reaches $2$ percent of capacity. At the end of $2025,$ the landfill reaches $10$ percent of capacity. At the end of $2025,$ a reassessment is made. Experts determine total closure costs will be $$1\mathrm{.}\mathrm{}75$ million rather than $$1\mathrm{.}\mathrm{}45$ million. 

 

Required:

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?

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?

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?

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?