The City of Lawrence opens a solid waste landfill in 2020 that is at 54 percent of capacity on December 31, 2020. City officials had initially anticipated closure costs of $2 million but later that year decided that closure costs would actually be $2.4 million. None of these costs will be incurred until 2024, when the landfill is scheduled to be closed.

a. What appears on the government-wide financial statements for this landfill for the year ended December 31, 2020?

b. Assuming that the landfill is recorded within the general fund, what appears on the fund financial statements for this landfill for the year ended December 31, 2020?