If this landfill is judged to be a governmental fund, what liability will be reported at the end of the second year on fund financial statements? 1. S-0- 2. $110,000 3. $190,000 4. $200,000 If this landfill is judged to be a governmental fund, what liability will be reported at the end of the second year on fund financial statements? 1. S-0- 2. $110,000 3. $190,000 4. $200,000