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1. Happy Meadows County operates a solid waste landfill that is accounted for as an enterprise fund. At the end of 2015, the Landfill Enterprise

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1. Happy Meadows County operates a solid waste landfill that is accounted for as an enterprise fund. At the end of 2015, the Landfill Enterprise Fund had a liability for landfill closure and postclosure care costs of $32,000. The county estimated the total costs associated with closing and monitoring the landfill as follows: Total estimated closure and postclosure care costs [in $) $3,600,000 Total landfill capacity (in metric tons] 450,000 Capacity used by year end 2016 (in metric tons] 36,000 Capacity used by year end 2017 (in metric tons) I 75,000 a. Calculate current period expenses for year-ends 2016 and 2012 (3 points) b. Prepare the required journal entries at year-ends 2016 and 2017 to recognize the current period expenses. Be sure to show all of your work [4 points) c. What was the capacity used through 2015? [1 points)

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