Brown County operates a solid waste landfill for the citizens ofthe county. The following events occurred during the county’sfiscal year ended September 30.

1. The county paid interest costs of $6,879,000; of this amount,$222,000 was required to be capitalized to construction work inprogress. Amortization of bond premiums was $173,400.
2. The county is self-insured through an internal service fund forworkers’ compensation, automotive, and general liability insurance.The Solid Waste Enterprise Fund participates in the county-runprogram, and the amount paid for the year was $1,109,800.
3. The county’s recorded value of investments as of September 30was $134,586,000. Fair market value was determined to be$138,689,100.
4. The fund bills franchise haulers, and at September 30, thebalance in Accounts Receivable was $4,866,100. The Allowance forUncollectible Accounts showed a balance of $138,900, but an agingof accounts determined that the balance should be $185,500.
5. The county’s landfill has a total space of 55,600 cubic yards(cy). The county has projected that future closure and postclosurecare costs will be $60,608,000. The county’s estimate of cubicyards consumed as of September 30 is 13,900 cy. The balance in theliability account for closure and postclosure costs as of September30 of the previous year was $14,042,300. (Hint: The currentliability account balance should be subtracted from the totalproportion of landfill cubic yards used to arrive at the currentyear’s expense.)

Required

a. Prepare general journal entries to recordthe Solid Waste Disposal Fund’s activities.