The City of Pleasantville has a fiscal year ending June 30. Examine the following transactions for Pleasantville: (A) On 06/01/16, Pleasantville enters into a 5-year lease on a copying machine. The lease meets the criteria of a capital lease and carries an implied interest rate of 10%. The copier has a present value of $2,300. Pleasantville has to put a $300 down payment on the lease at the beginning of the lease with monthly payments thereafter of $45. (B) On 06/05/16, Pleasantville opens a new landfill. The engineers estimate that at the end of 10 years the landfill will be full. Estimated costs to close the landfill are currently at $3,500,000. Assume landfill is a business-type activity. (C) On 06/18/16, Pleasantville receives a donation of a vintage railroad steam engine. The engine will be put on display at the local town park. A fee will be charged to actually climb up into the engine. The engine has been valued at $500,000. (D) On 06/30/16, Pleasantville makes its first payment on the leased copier. The $45 payment includes $17 interest. (E) On 06/30/16, Pleasantville estimates that the landfill is 2% filled. Prepare the journal entries for the above transactions in the general fund, on the dates mentioned for each lettered item, for the purpose of preparing the fund financial statements