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	Credits
Cash	$2,330,000
Supplies: diesel fuel	80,000
Equipment	7,190,000
Accumulated depreciation		$2,790,000
Accounts payable		130,000
Accrued closure and postclosure care costs payable		2,080,000
Net position		4,600,000
Totals	$9,600,000	$9,600,000

During the year, the following transactions and events occurred:

Citizens and trash companies dumped 480,000 tons of waste in the landfill, which charges $5.55 a ton payable in cash.

Diesel fuel purchases totaled $356,000 (on account).

Accounts payable totaling $430,000 were paid.

Diesel fuel used in operations amounted to $377,000.

Depreciation was recorded in the amount of $685,000.

Salaries totaling $165,000 were paid.

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.