A county operates a landfill, reported in an enterprise fund. For fiscal 2020, operating expenses are $14.5 million, of which $1.8 million is depreciation on landfill facilities and $12.5 million is paid in cash. At the start of fiscal 2020, the enterprise fund reports a liability for future closure and postclosure care of $9.4 million. At the end of fiscal 2020, the estimated current cost of future closure and postclosure care is $50 million, and the landfill is 20% filled.

Required

Prepare the journal entries to record the above information in the landfill enterprise fund.

Enter answers using all zeros (do not abbreviate to millions or thousands).

Description		Debit	Credit
AnswerCapital assets, netLiability for closure and postclosure costsOperating expenses-closure and postclosure costsOperating expenses-current operations		Answer	Answer
AnswerCapital assets, netLiability for closure and postclosure costsOperating expenses-closure and postclosure costsOperating expenses-current operations		Answer	Answer
Cash		Answer	Answer
Accounts payable		Answer	Answer
To record operating expenses.
AnswerCapital assets, netLiability for closure and postclosure costsOperating expenses-closure and postclosure costsOperating expenses-current operations		Answer	Answer
AnswerCapital assets, netLiability for closure and postclosure costsOperating expenses-closure and postclosure costsOperating expenses-current operations		Answer	Answer
To adjust the liability for closure and postclosure costs