The Town of Sitka opened a solid waste landfill in $2023$ that was at $25\%$ capacity on December $31,2023,$ and at $60\%$ capacity on December $31,2024.$ The city initially anticipated closure costs of $$2\mathrm{.}8$ million but in $2024$ revised the estimate of the closure costs to be $$3\mathrm{.}2$ million. None of these costs will be incurred until the landfill is scheduled to be closed.

Prepare the journal entry that should be recorded on December $31,2024,$ for government$-$wide financial statements.