The General Fund had estimated Compensated Absences of $120,000 at December 31, 2018 and $95,000 at December 31, 2019. Reconciling from change in fund balance to change in Net Position of Governmental Activities on the Government-Wide financial Statements for 2019 would result in: O $25.000 decrease O $25,000 Increase $95.000 decrease O $95.000 increase $ &