30. On January 1,2008, the City of Hastings created a solid waste landfill that it expects to reach capac¬ ity gradually over the next 20 years. If the landfill were to be closed at the current time, closure costs would be approximately $1.2 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 2008, the landfill reached 3 percent of capacity. At the end of 2009, the landfill reached 9 percent of capacity. Also at the end of 2009, a reassessment is made; total closure costs are determined to be $1.4 million rather than $1.2 million.

a. Assuming that the landfill is viewed as an enterprise fund, what journal entries are made in 2008 and 2009 on the government-wide financial statements?

b. Assuming that the landfill is viewed as a general fund, what journal entries are made in 2008 and 2009 on the government-wide financial statements?

c. Assuming that the landfill is viewed as an enterprise fund, what journal entries are made in 2008 and 2009 on fund-based financial statements?

d. Assuming that the landfill is viewed as a general fund, what journal entries are made in 2008 and 2009 on fund-based financial statements?