Depends on what you want to show as the lasting record.
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If you want to show that the money was once restricted, and is now not restricted, then make an entry in the specific income release accounts as follows:
(choose numbers to match your chart of accounts in all these examples)
DB 02-4810-000 release missionary A $800.00 (closes to 02-3210-000 temp restricted net assets)
CR 02-4999-000 general release $800.00 (closes to 02-3110-000 unrestricted net assets)
DB 02-4811-000 release missionary B $350.00 (closes to 02-3210-000 temp restricted net assets)
CR 02-4999-000 release missionary B $350.00 (closes to 02-3110-000 unrestricted net assets)
etc. until you have released all the restricted money.
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If you made a mistake and do not want to show the money as ever having been restricted, then you can make correction entries like this:
ADD 02-2111-000 missionary A <--liability account
ADD 02-2112-000 missionary B <--liability account
etc.
(use whatever income accounts you have in your Contribution Fund CR section)
DB 02-4210-000 missionary A $800.00 (closes to 02-3210-000 temp restricted net assets)
CR 02-2111-000 missionary A $800.00
DB 02-4211-000 missionary B $350.00 (closes to 02-3210-000 temp restricted net assets)
CR 02-2112-000 missionary B $350.00
etc.
then change your Contribution Funds for pass-through, which look like this:
Contribution Fund 301
DB 02-1110-000 missions checking
CR 02-2111-000 pass-through Missionary A
Contribution Fund 302
DB 02-1110-000 missions checking
CR 02-2112-000 pass-through Missionary B
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Then, there is the issue about passing through money for individual missionaries, which we covered in this thread:
http://powerchurch.com/forum/viewtopic. ... oll#p14521