1. A county started operating a new waste landfill site in year 2017. The landfill will take 8 years to fill. The estimated cost to clean it up is $5 million. This amount will be paid in full once the landfill is filled to capacity. At the end of years 1, 2, and 3, the landfill was 18%, 33%, 46% full, respectively. On Year 3 government-wide financial statements, what amounts would be shown for the landfill expense and liability account? 2. The city of Grayday adopted a General Fund budget for the year ending June 30, 2020, which indicated revenues of $1,300,000, bond proceeds of $520,000, appropriations of $1,170,000, and operating transfers out of $390,000. Prepare the journal entry to record this budget