During the Current Year, the Wilson County Landfill Enterprise Fund

During the current year, the Wilson County Landfill Enterprise Fund installed wells designed to assist in the ground water monitoring process after closure for their solid waste landfill.The landfill has reached 40% of its capacity and is expected to continue to accept waste until 2012.The costs of the wells were $80,000.The appropriate entry to record this event is a credit to Cash for $80,000 and an $80,000 debit to

A) Fixed assets.
B) Landfill expenses.
C) Liability for landfill costs.
D) Deferred expenses.