I rolled a traditional IRA to E*Trade earlier this year.

I invested it all in BRAIX and somehow ended up with 2 cents left in cash.

I have seen increases to the cash position happen twice this year due
to "12b1 MF Rebate".

How should I account for this increase to the cash. I know that
reinvested stock is Income:Dividend Income.

For temporary purposes, I assigned it to Income:Other Income. But as
it is in an IRA and not part of current income, I am not sure where to
put it.

Thanks!
