On January 1, 2015, the City of Hastings created a solid waste landfill that it expects to reach capacity gradually over the next 20 years. If the landfill were to be closed at the current time, closure costs would be approximately $1.2 million plus an additional $700.000 for postclosure work Of these totals, the city must pay $50,000 on December 31 of each year for preliminary closure work. At the end of 2015, the landfill reached 3 percent of capacity. At the end of 2016, the landfill reached 9 percent of capacity. Also at the end of 2016, a reassessment is made total closure costs are determined to be $14 miltlion rather than $1.2 million. o. Assuming that the landfill is viewed as an enterprise fund, what journal entries are made in 2015 and 2016 on the govenment-wide financial statements? (If no entry Is required for a transactlon/event, select "No Journal entry requlred" In the first account fleld.) View transaction list 1 Record entry to recognize the Year 1 portion of total costs for eventual closure of landfill - Enterprise. l closure Record first payment of costs necessitated by eventual closure of landfill - Enterprise. 2 Record entry to recognize the Year 2 portion of total costs for aventual closure of landfill - Enterprise. 3 Record second payment of costs necessitated by eventual closure of landfill - Enterprise. 4 Note : ? = journal entry has been entered Record entry Clear entry View general journal b. Assuming that the landfil is reported within the general fund, what journal entries are made in 2015 and 2016 on the government-wide financial statements? (If no entry Is required for a transaction/event, select "No journal entry requlred" In the first occount fleld.)