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 (14 points)