When a city establishes a new landfill, which of the following entries would be made?\ \ Multiple Choice\ \ At the time of establishing the landfill, for government-wide financial statements, credit a Liability for the cost of closing the landfill.\ \ At the end of each period, for government-wide financial statements, credit a Liability for a pro-rata share of the cost of closing the landfill.\ At the time of establishing the landfill, for fund-based financial statements, credit a Liability for the cost of closing the landfill.\ \ At the end of each period, for fund-based financial statements, credit a Liability for a pro-rata share of the cost of closing the landfill.\ \ \ For government-wide financial statements, no entry is ever made until the cost is actually paid.