City of Monroe Community Foundation Fund Journal Entries December 31, 2014 Item # Account Title Debits Credits 1 Cash 22,500 Additions-Investment Earnings-Interest 15,000 Accrued Interest Receivable 7,500 2a Cash 200,000 Additions-Contributions 200,000 2b Investment in RST Stock 200,000 Cash 200,000 3 Cash 22,500 Additions-Investment Earnings-Interest 22,500 4 Cash 5,000 Additions-Investment Earnings-Dividends 5,000 5a Cash 209,000 Investment In RST Stock 200,000 Additions-Net Increase in Investments 9,000 Investments in UVW Common Stock 209,000 Cash 209,000 6 Deductions- Scholarship Awards 48,000