PROBLEM IDENTIFYING CORRECT DEBIT ACCOUNT

[CARLR]

Our church sold an old bus and we sold it for more than we paid for it. I have delt with the sale in the following manner:

Debit - cash account
Credit - fixed asset account (value listed in account)
Credit - income account (difference in sale and asset value amounts)

So far so good.

My board of trustees decided that part of the total sale price, more than credited to the income account, needed to be put into a Restricted Account. My thought processes get me to this place:

Credit - restricted income account
Debit - income account for amount credited to account
Debit - ?
I am thinking I need to create an expense account to debit the difference. Am I correct?

Thanks to all,
CARLR