We have a very small HOA that was established a couple of years ago.  We are slowly building up our reserves for basically our future private road maintenance needs.  I use QBs desktop.

I have a checking operating account and a reserve savings account.  We collect HOA dues annually and that is our only income except for interest earned from the savings account.  

I have forecasted how much is needed to go into reserves for the next 10 years.  Each year when I collect annual dues, I deposit it into the operating fund.  I then transfer the needed amount for that year to the reserve account.  

But how to I record the reserve transfer correctly so it shows on the balance sheet correctly?  I need step-by-step instructions.

Also, when I need to draw on reserve funds for that year, can I have step-by-step guidance on how to do so?