Garfield County operates a solid waste landfill that is accounted for as an enterprise fund. At the end of 2013, the Landfill Enterprise Fund had a liability for landfill closure and postclosure care costs of $50,000. The county estimated the total costs associated with closing and monitoring the landfill as listed below. REQUIRED: (a) Calculate the estimated total current cost of postclosure care as of year-ends 2014 and 2015. (b) Calculate current period expenses for year-ends 2014 and 2015. (C) Prepare the required journal entries at year-ends 2014 and 2015 to recognize the current period expenses. Be sure to show all of your work 2014 2015 Costs Equipment to be installed $3.5 million $3.0 million Final cover $0.5 million $1.0 million Monitoring and maintaining $4.0 million $5.0 million Capacity used 30,000 58,000 Estimated total capacity 600,000 580,000