All of the following transactions could potentially be reconciling items between the governmental fund financial statements and

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Question:

All of the following transactions could potentially be reconciling items between the governmental fund financial statements and government-wide governmental activities column except.
A. The purchase of capital assets.
B. Accrual of compensated absences liability.
C. Issuance of long-term debt.
D. Borrowing from a local bank with a short-term loan.