For each of the following, indicate whether the statement is true or false and include a brief explanation for your answer. a. A pension trust fund will be disclosed in the government-wide financial statements but not in the fund financial statements. b. Permanent funds are disclosed as one of the governmental funds. c. A police department placed orders of $44,000 fer equipment. The equipment has been received but at a cost of $45,760. In compliance with requirements for fund financial statements, an encumbrance of $44,000 was recorded when the order was placed, and an expenditure of $45,760 was recorded when the order was received. d. The government reported a biomass energy plant as an enterprise fund. At the end of Year 1, the government estimated that the biomass project will cost $962,500 to clean up when it is eventually closed. Currently, it is 12 percent expended. At the end of Year 2, the estimation was changed to $1,056,000 when it was 20 percent expended. No payments are due for several years. Fund financial statements for Year 2 should report a $95.700 expense. e. A city reports a landfill in the General Fund. At the end of Year 1, the government anticipated the landfill would cost $1,320,000 to clean up when it is full and reported that it was 11 percent filled. At the end of Year 2, the estimates were changed to $1,265,000 1