5. On July 5, 2021, the City of Conor opens a new landfill. The engineers estimate that at the end of 10 years the landfill will be full. Estimated costs to close the landfill are currently at $1,750,000. In December of 2021, the city makes a payment on the closing costs of $40,000. At the end of 2021, the City of Conor estimates that the landfill is 3% filled. Required: a. Prepare any journal entries required for the Government-wide financial statements. b. Prepare any journal entries required for the Fund-based financial statements, assuming that the City accounts for the landfill in the General Fund. c. Prepare any journal entries required for the Fund-based financial statements, assuming that the City accounts for the landfill in an Enterprise Fund