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<br /> City of Centerville
<br /> Attachment
<br />Adjusting Journal Entries JE # 1 Debit Credit
<br />To adjust Debt for 2006 activity
<br />999-22100 Bonds Payable - Current $ 1,042,000.00
<br />999-23100 Bonds Payable-Noncurrent NC 1,087,000.00
<br />999-23100 Bonds Payable-Noncurrent NC 1,100,459.00
<br />999-39310 Proceeds-Gen Obligation 2,700,000.00
<br />999-47000-610 Bond Interest 3,157.00
<br />999-47000-614 Bond Discount Amortization exp 20,386.00
<br />999-15620 Unamortized Bond Discount $ 20,386.00
<br />999-21500 Accrued Interest Payable 3,157.00
<br />999-22100 Bonds Payable - Current 1,087,000.00
<br />999-23100 Bonds Payable-Noncurrent NC 1,042,000.00
<br />999-23100 Bonds Payable-Noncurrent NC 2,700,000.00
<br />999-47000-600 Bond Principal 1,100,459.00
<br />Total $ 5,953,002.00 $ 5,953,002.00
<br />Adjusting Journal Entries JE # 2
<br />To correct begin conversion fund balances
<br />999-10800 Allow for Uncollected Taxes $ 57,762.00
<br />999-15620 Unamortized Bond Discount 118,113.00
<br />999-16100 Land 1,213,300.00
<br />999-16200 Buildings 1,031,981.00
<br />999-16330 Streets 3,300,879.00
<br />999-16335 Storm Sewer 1,028,211.00
<br />999-16400 Fixed Asset-Equip/Machinery 324,284.00
<br />999-16460 Furniture & Equipment 306,733.00
<br />999-16500 Fixed Asset-Const in Progress 2,661,158.00
<br />999-22200 Deferred Revenues 1,383,542.00
<br />999-16999 Accumulated Depreciation $ 1,538,623.00
<br />999-21500 Accrued Interest Payable 88,892.00
<br />999-21600 Accrued Wages & Salaries Payable 19,418.00
<br />999-22100 Bonds Payable - Current 205,000.00
<br />999-23100 Bonds Payable-Noncurrent NC 5,505,000.00
<br />999-25300 Unreserved Fund Balance 2,700,558.00
<br />999-31000 Taxes 29,999.00
<br />999-36102 Special Assts - Capital Contr 510,723.00
<br />999-39310 Proceeds-Gen Obligation 827,750.00
<br />Total $ 11,425,963.00 $ 11,425,963.00
<br />Adjusting Journal Entries JE # 3
<br />To reclass principal portion of debt payment
<br />309-42000-600 Debt service principal $ 20,459.00
<br />309-42000-610 Interest $ 20,459.00
<br />Total $ 20,459.00 $ 20,459.00
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