Yankee County operates a solid waste landfill that is accounted for in an enterprise fund. At the end of the previous the Landfill Enterprise Fund had a Landfill Payable account balance of $35,000. In addition, no prior year cash payments had yet been made and 15,000 square feet of capacity had been usedThe capacity used in the current year 30,000 square feetAt the end of the current year, the county estimates that total costs associated with closing and monitoring the landfill to be $2,000,000, , and that total capacity will be 900, 000 square feet. No current year payments 35sociated with the landfill have yet been made. The current year entry(ies) to record the costs associated with the landfill should be