5. During the current year, the Wilson County Landfill Enterprise Fund surveyed the land surrounding a landfill to determine the risk that waste from the landfill would infiltrate the surrounding community. The landfill has reached 45% of its capacity and is expected to continue to accept waste until 2040. The amount paid to the surveyor was $20,000. The appropriate journal entry to record this event is a $20,000 credit to cash and a $20,000 debit to a) Deferred Expenses. b) Landfill Payable. c) Landfill Expense. d) Long-Term Assets