For the following situation, make adjusting entries to prepare a city's government-wide financial statements for the year ended December 31, 2020. In preparing its fund financial statements for 2020, the city accrued a $35,000 liability for compensated absences that were expected to be liquidated with expendable available resources. The city calculated that the long-term liability for compensated absences increased from $835,000 at December 31, 2019 to $850,000 at December 31, 2020.