5. A landfill is scheduled to be filled to capacity over a 10-year period. However, at the end of the first year of operations, the landfill is only 7 percent filled. How much liability for closure and postclosure costs should be recognized on the government-wide financial statements? How much liability should be recognized on the fund-based financial statements assuming that the landfill is recorded in an enterprise fund? How much liability should be recognized on the fund-based finan¬ cial statements assuming that the landfill is recorded in the General Fund?