The city of maine creek acquired a used front-end loader from a road contractor for use at the city landfill (which is accounted for in an enterprise fund). the loader had a fair value of $54,000 and a historical cost of $90,000. the city paid the contractor $50,000 for the loader. at what amount should the front-end loader be reported in the government-wide financial statements? $50,000 $54,000 $90,000 it shouldn't be reported in the government-wide financial statements.