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Adjusting Journal Entries JE # 5 <br />To reclass assessment refund from may and june of 2005 <br />409-000-0000-36100 Special Assessments <br />409-000-0000-36100 Special Assessments <br />409-000-0000-20200 Accounts Payable <br />Total <br />Adjusting Journal Entries JE # 6 <br />To correct cash balance <br />101-000-0000-10100 Cash <br />101-000-0000-25300 Fund Balance <br />Total <br />Adjusting Journal Entries JE # 8 <br />To record interest earned <br />on investments not recorded and increase in <br />accrued interest <br />101-000-0000-10100 <br />Cash <br />101-000-0000-10400 <br />Investments <br />101-000-0000-10450 <br />Interest Rec on Investments <br />310-000-0000-10100 <br />Cash <br />312-000-0000-10100 <br />Cash <br />402-000-0000-10100 <br />Cash <br />404-000-0000-10100 <br />Cash <br />406-000-0000-10100 <br />Cash <br />410-000-0000-10100 <br />Cash <br />601-000-0000-10100 <br />Cash <br />101-000-0000-10100 <br />Cash <br />101-000-0000-36210 <br />Interest Earnings <br />310-000-0000-36210 <br />Interest on Investments <br />312-000-0000-36210 <br />Interest on Investments <br />402-000-0000-36210 <br />Interest on Investments <br />404-000-0000-36210 <br />Interest on Investments <br />406-000-0000-36210 <br />Interest on Investments <br />410-000-0000-36210 <br />Interest on Investments <br />601-000-0000-36210 <br />Interest on Investments <br />Total <br />Adjusting Journal Entries JE # 9 <br />To reclass transfers <br />101-430-3100-47200 Transfer Out <br />101-430-3100-43090 Sealcoating & Crack Sealing <br />Total <br />Adjusting Journal Entries JE # 10 <br />To reclass SAC received and paid in May 2005 <br />602-000-0000-20802 SAC due Met Council <br />602-000-0000-37250 Connection Fees Regional <br />602-495-9450-43820 Sewer Utility - Met Council <br />Total <br />City of Lake Elmo <br />February 17, 2006 <br />Page Three <br />Debit Credit <br />$ 335 <br />339 <br />674 <br />$ 674 $ 674 <br />$ 44,521 <br />44,521 <br />$ 44,521 $ 44,521 <br />31,581 <br />150,888 <br />12,378 <br />- 2,789 <br />1,207 <br />8,858 <br />5,547 <br />1,425 <br />68,825 <br />43,035 <br />$ 326,533 <br />$ 35,000 <br />$ 163,266 <br />31,581 <br />2,789 <br />1,207 <br />8,858 <br />5,547 <br />1,425 <br />68,825 <br />43,035 <br />$ 326,533 <br />35,000 <br />$ 35,000 $ 35,000 <br />$ 1,875 <br />$ 425 <br />1,450 <br />$ 1,875 $ 1,875 <br />952.835.9090 • Fax 952.835.3261 <br />w .aemcpas.com <br />