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City of Lake Elmo February 17, 2006 Page Six Adjusting Journal Entries JE # 35 Debit Credit To correct July Settlement assessment coding 310-000-0000-10100 Cash $ 45,486 310-000-0000-36100 Special Assessments 26,189 312-000-0000-10100 Cash 26,189 409-000-0000-10100 Cash 9,996 409-000-0000-36100 Special Assessments 55,482 310-000-0000-10100 Cash $ 26,189 310-000-0000-36100 Special Assessments 45,486 312-000-0000-36100 Special Assessments 26,189 409-000-0000-10100 Cash 55,482 409-000-0000-36100 Special Assessments 9,996 Total $ 163,342 $ 163,342 Adjusting Journal Entries JE # 36 To correct December Tax settlement assessment coding 310-000-0000-10100 Cash $ 14,684 312-000-0000-10100 Cash 8,505 409-000-0000-10100 Cash 8,536 409-000-0000-36100 Special Assessments 33,155 601-000-0000-10100 Cash 1,430 310-000-0000-36100 Special Assessments $ 14,684 312-000-0000-36100 Special Assessments 8,505 409-000-0000-10100 Cash 33,155 409-000-0000-36100 Special Assessments 8,536 601-000-0000-36100 Special Assessments 1,430 Total $ 66,310 $ 66,310 Adjusting Journal Entries JE # 39 To record 2005 Storm Water revenue that has not been billed yet and adjust surface water a/r to actual 603-000-0000-11500 Surface Water Accounts Receiva $ 78,000 603-000-0000-37100 Surface Water Utility Sales 6,000 603-000-0000-11500 Surface Water Accounts Receiva $ 6,000 603-000-0000-37100 Surface Water Utility Sales 78,000 Total $ 84,000 $ 84,000 Adjusting Journal Entries JE # 40 To allocate water and sewer revenue 601-000-0000-37100 Water Sales $ 29,520 602-000-0000-10100 Cash 29,520 601-000-0000-10100 Cash $ 29,520 602-000-0000-37200 Sewer Sales 29,520 Total $ 59,040 $ 59,040 952.835.9090 • Fan 952.835.3261 w .aamcpasxom