A County Reported a Long-Term Compensated Absences Liability of $530,000

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?
a.
$\begin{array} { l r r } \text { Net position } & 530,000 & \\\text { Compensated absences expense }& 20,000 \\\text { Compensated absences payable }&& 550,000 \\\end{array}$

b.
$\begin{array} { l r r }\text { Compensated absences expense } & 550,000 & \\\text { Compensated absences payable }&& 550,000 \\\end{array}$

c.
$\begin{array} { l r r }\text { Compensated absences expense } & 575,000 \\ \text { Compensated absences payable }& & 575,000 \\\end{array}$

d.
$\begin{array} { l r r }\text { Compensated absences expense } &25,000\\\quad \text { Compensated absences payable } & & 25,000\end{array}$