The County of Maxnell decides to create a waste management department and offer ItS services to the public for a fee. As a result, county officials plan to account for this activity as an enterprise fund. Assume the Information is gathered so that the county can prepare fund financial statements. Only entries for the waste management department are required here: January 1 Receive unrestricted funds of $162,800 from the general fund as permanent financing. Febrauary 1 Borrow an additional $128,e00 from a local bank at a 12 percent annual interest rate. March 1 Order a truck at an expected cost of $114,5ee. April 1 Receive the truck and make full payment. The actual cost including transportation was $115,80e. The truck has a 18- year life and no residual value. The county uses straight-line depreciation. May 1 Receive a $23,800 cash grant from the state to help supplement the pay of the department workers. According to the grant, the money must be used for that purpose. June 1 Rent a garage for the truck at a cost of $1,300 per month. The county pays 12 months of rent in advance. The contract has no provisions for extensions or purchases. July 1 Charge citizens $16, 300 for services. Of this amount, $12,400 is collected. August 1 Make a $12,800 cash payment on the 12 percent note of February 1. This payment covers both interest and principal. September 1 Pay salaries of $28, 200 using the grant money received on May 1. October 1 Pay truck maintenance costs of $2, 200. November 1 Pay additional salaries of $18,78e, first using the rest of the grant money received May 1. December 31 Send invoices totaling $24,400 to customers for services during the past six months. Collect $5,5ee of the cash immediately. December 31 A new goverrment landfill opened this year. At the end of the year, it is 12 percent filled. The estimated current cost for the eventual closure of this facility is $2.7 million, although no payments will be made for approximately nine years. Prepare Journal entries for this operation for the followling 2020 transactions. Also prepare any necessary adjusting entries at the end of the year. (If no entry is required for a transaction/event, select "No Journal entry required" In the first account field. Enter your olo do