During the current year, the Adams County Solid Waste Landfill, which is accounted for in an enterprise fund, installed wells designed to assist in the ground water monitoring process after closure of the landfill. The landfill has reached 40 percent of its capacity and is expected to continue to accept waste until 2016. The wells cost $80,000 to acquire and install. The appropriate entry to record the addition is a credit to Cash for $80,000 and an $80,000 debit to