Is there a need a reconciliation on the governmental-wide statement to Capital assets?

Is there a need a reconciliation on the governmental-wide statement to sales of capital assets?

Is there a need a reconciliation on the governmental-wide statement to accounts receivable?

Is there a need a reconciliation on the governmental-wide statement to bonds payable?

Is there a need a reconciliation on the governmental-wide statement to compensated absences?

This is only for studying purposes!!