DeeDee does banking at three different financial institutions. The details are as DeeDee Double Entry

Bank	Account #	Balance
Coterica	123456	175,000
Coterica	123457	(10,000)
4th Bank	345689	82,000
Bank Two	397567	(6,700)

You also note the Board of Directors has restricted $27,000 of cash for future expansion. This $27,000 is part of the cash balance. The future expansion will not occur for several more years.

I am not sure what the adjusting entry would be for this specific transaction.

Thank you!

DeeDee Double Entry, Incorporated End of Period Worksheet For the Year Ended December 31, 2017 Unadjusted Account Title Trial Balance Adjustments CR CR Cash 240,300 Accounts Receivable 925,000 Allowance for Doubtful Accounts 49.000 Interest Receivable Merchandise Inventory 187,500 9000 Prepaid Insurance Prepaid Rent Office Supplie 7800 Note Receivable 75.000 Available for Sale Securities 380,000 4250.000 Office Building Accumulated Depreciation Office Building 1.650.000 Storage Building Accumulated Depreciation Storage Building Land Leasehold lmprovements 190,000 Accumulated Depreciation Leasehold lmprovements 125.000 Office Equipment 42.000 250.000 Paten usted Trial Balance DR CR