RECORD THE GENERAL ENTRIES. A city starts a waste landfill during 2020. When the landfill was opened the city estimated that it would fill to capacity within 5 years and that the cost to cover the facility would be $1.5 million which will not be paid until the facility is closed. At the end of 2020 the facility was 20% full. A-Record the transaction if the landfill is viewed as an enterprise and on government- wide financial statements. B- Record the transactions is the landfill is viewed as a general fund and on fund financial statements.