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Reconciliations to yield government-wide financial statements (deferred revenues and compensated absences) The City of Willows is preparing its government-wide financial statements from its fund financial statements. The City records Deferred Revenue with a book value of $3,500 and Compensated Absences of $1,000 (all numbers in $1,000s) at the beginning of the year. During the year, these accounts increased by $500 and $150, respectively. What reconciliation entries must the City include in its government-wide financial statements relating to Deferred Revenues and Compensated Absences? Reconciliation Spreadsheet Description Debit Credit Revenues To record reconciliation entry for deferred revenue. Compensated absence expense To record reconciliation entry for compensated absences