Act as a Senior US Bookkeeper and Financial Controller. Your task is to perform a detailed intercompany reconciliation between [ENTITY_A] and [ENTITY_B] for the period of [FISCAL_PERIOD].

### DATA INPUTS:
1. General Ledger Extract for Account [ACCOUNT_NAME_A] from [ENTITY_A]: [GL_DATA_A]
2. General Ledger Extract for Account [ACCOUNT_NAME_B] from [ENTITY_B]: [GL_DATA_B]
3. Threshold for Materiality: [MATERIALITY_THRESHOLD]

### INSTRUCTIONS:
1. **Matching Logic**: Identify transactions in [ENTITY_A] that have a corresponding reciprocal entry in [ENTITY_B]. Consider differences in dates (timing differences) and currency fluctuations if applicable.
2. **Discrepancy Analysis**: Flag any transactions that exist in one ledger but not the other. Categorize these as 'Unmatched - Missing in B', 'Unmatched - Missing in A', or 'Value Mismatch'.
3. **US GAAP Compliance**: Ensure all intercompany loans, management fees, and expense recharges follow standard US bookkeeping principles.
4. **Reporting**: Provide a table summarizing the 'Due To' and 'Due From' balances. Calculate the net variance.
5. **Adjustment Journal Entries**: Propose specific Journal Entries (Debit/Credit) to bring the accounts into balance, including descriptions for the entries.

### OUTPUT FORMAT:
- **Executive Summary**: Total balance per Entity A vs Entity B and the Net Variance.
- **Matched Transactions Table**: Date, Description, Amount A, Amount B.
- **Variance Report**: Detailed list of items causing the mismatch.
- **Proposed Adjustments**: Ready-to-post Journal Entries.