별도적립금 분개 질문

이익잉여금처분계산서                                                2007. 2. 1 ~ 2008. 1. 31                                                처분확정일 2008. 3. 20 <A name=#1993909530></A> <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" height=253 cellSpacing=0 cellPadding=0 width=559 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=236 height=253>    Ⅰ. 미처분이익잉여금        1. 전기이월이익잉여금        2. 당기순이익    Ⅱ. 임의적립금 이입액        1. 별도적립금    Ⅲ. 합계    Ⅳ. 이익잉여금 처분액        1. 이익준비금        2. 현금배당주        3. 사업확장적립금    Ⅴ. 차기이월미처분이익잉여금</TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=160 height=253>         \350,000,000         \45,000,000           \20,000,000             \20,000,000        \150,000,000         \40,000,000   </TD> <TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=164 height=253>       \395,000,000        \20,000,000       \415,000,000       \210,000,000       \205,000,000</TD></TR></TBODY></TABLE>   질문: 3월20일 확정분개시 별도적립금은 차변에 가나요? 대변에 가나요?          분개 1 .                  차변                                                            대변 이월이익잉여금    190,000,000          이익준비금         20,000,000 별도적립금            20,000,000          미지급배당금    150,000,000                                                       사업확장적립금   40,000,000 분개 2.           차변                                                            대변 이월이익잉여금    210,000,000        별도적립금         20,000,000                                                      이익준비금         20,000,000                                                      미지급배당금    150,000,000                                                      사업확장적립금   40,000,000   분개2개 중 어느것이 맞는지요? 공부하다 확실치 않아서 올립니다...^^