The town of Conway opened a solid waste landfill several years ago that is now filled to capacity. The city initially anticipated closure costs of $2 million. These costs were not expected to be incurred until the landfill is closed. What is the final journal entry to record these costs assuming the estimated $2 million closure costs were properly recorded and the landfill is accounted for in an enterprise fund?

A)	ExpenseLandfill Closure	2,000,000
	Landfill Closure Liability		2,000,000
B)	Landfill Closure Liability	2,000,000
	ExpenseLandfill Closure		2,000,000
C)	ExpenseLandfill Closure	2,000,000
	Cash		2,000,000
D)	Landfill Closure Liability	2,000,000
	Cash		2,000,000
E)	Expenditure- Landfill Closure	2,000,000
	Cash		2,000,000

		Entry A.
		Entry B.
		Entry C.
		Entry D.
		Entry E.