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A county reported a long-term compensated absences liability of $530,000 in its calendar year 2019 government-wide financial statements. When preparing its governmental fund financial statements for calendar year 2020, the county government reported a $25,000 liability for compensated absences due and payable at December 31, 2020. After analyzing its employee leave records, the county determined that its long-term compensated absences liability had increased to $550,000 at December 31, 2020. What journal entry is needed regarding compensated absences to convert the data in the 2020 governmental fund financial statements to government-wide statements?
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A county reported a long-term compensated absences liability of $530,000 in its calendar year 2019 g...
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