The Town of Thomaston has a Solid Waste Landfill Enterprise Fund with the following trial balance as of January $1,2024,$ the first day of the fiscal year:

Table Summary: Table has debits and credits columns and each row, other than total row, has data in either column. Debits are rows $1,2,$ and $3,$ while other rows are credits.

Debits Credits

Cash $$300,000$

Supplies: diesel fuel $190,000$

Land and Equipment $9,110,000$

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 $497,000$ tons of waste in the landfill, which charges $$5\mathrm{.}55$ a ton payable in cash.

Diesel fuel purchases totaled $$347,000($on account$).$

Accounts payable totaling $$430,000$ were paid.

Diesel fuel used in operations amounted to $$395,000.$

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

Salaries totaling $$205,000$ 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. Record the expense for the current year based on the actual tons of waste received.

Prepare the journal entries, closing entries, and a Statement of Revenues, Expenses, and Changes in Fund Net Position for the year ended December $31,2024.$