Unable to see Prepaid Insurance in Balance Sheet

[Aureliu Porumbescu. Ph.D.]

Hi, I have a special situation where we pay a large insurance premium in December each year for the next year. We pay it from a Restricted, (Reserves), bank account, and then repay the amount in ten installments from the Operating, (Cash), bank account. My problem is probably in the way I, (no accounting background), have set up the accounts: the Prepaid Insurance, (Current Asset), is now a subsidiary of the Restricted Bank account. The money flows right and the P&L reflects it. However, the Balance Sheet apparently cannot show it. Is there a way to set up the chart of accounts or add something, (other account names, journal entries, whatever) to fix this problem? Many Thanks.