The Town of Thomaston has a Solid Waste Landfill Enterprise Fund with the following trial balance as of January 1, 2017, the first day of the fiscal year. Debits $2,330,000 80,000 7,190,000 Credits Cash Supplies: diesel fuel Equipment Accumulated depreciation Accounts payable Accrued closure and postclosure care costs $2,790,000 130,000 payable Net position Totals 2,080,000 4,600,000 $9,600,000 $9,600,000 During the year, the following transactions and events occurred: 1. Citizens and trash companies dumped 480,000 tons of waste in the landfill, which charges $5.55 a ton payable in cash. 2. Diesel fuel purchases totaled $356,000 (on account) 3. Accounts payable totaling $430,000 were paid. 4. Diesel fuel used in operations amounted to $377,000. 5. Depreciation was recorded in the amount of $685,000. 6. Salaries totaling $165,000 were paid. 7. Future costs to close the landfill and postclosure care costs are expected to total $81,250,000. The total capacity of the landfill is expected to be 25,000,000 tons of waste. Prepare the journal entries, closing entries, and a Statement of Revenues, Expenses, and Changes in Fund Net Position for the year ended December 31, 2017