Brown County operates a solid waste landfill for the citizens of the county. The following events occurred during the countys fiscal year ended September 30, 2017. 1. The county paid interest costs of $6,877,000; of this amount, $219,000 was required to be capitalized to construction work in progress. Amortization of bond premiums was $171,000. 2. The county is self-insured through an internal service fund for workers compensation, automotive and general liability insurance. The Solid Waste Enterprise Fund participates in the county run program, and the amount paid for the year was $1,094,500. 3. The countys recorded value of investments as of September 30, 2017 was $132,730,500. Fair market value was determined to be $136,777,000. 4. The fund bills franchise haulers, and at September 30, 2017, the balance in Accounts Receivable was $4,799,000. The Allowance for Uncollectible Accounts showed a balance of $137,000, but an aging of accounts determined that the balance should be $183,000. 5. The countys landfill has a total space of 55,200 cubic yards (cy). The county has projected that future closure and postclosure care costs will be $60,606,000. The countys estimate of cubic yards consumed as of September 30, 2017, is 13,800 cy. The balance in the liability account for closure and postclosure costs as of September 30, 2016 was $13,844,500.(Hint: The current liability account balance should be subtracted from the total proportion of landfill cubic yards used to arrive at the current years expense.)