[GNC] Rounded Up/Down Share Purchase with Dividend

[xboxboy.mageia+GnuCash]

Hi guys,

My issue is this: I'll provide an example: Note, I'm in Australia, so we 
have franked (taxed) dividends that we claim a tax break on.

Total dividend $12; made up of

Franked dividend $10

Imput credit (tax credit) $2

(So in this example $2 is paid to the tax office by the company, and I 
receive only $10)

But I reinvest this dividend: Say the shares are $8.

That means with my $10, I can get 1.25 shares, but it gets rounded 
down/up to the nearest share.

So I get one share for a cost of $8.

So normally I'd enter it like this:

Expense: tax credit $2

Dividend (franked): Dividend reinvestment account $10

Buy: stock purchase: 1 unit $8, total buy $8

Total dividend income $12

Cost of share(s) $8 (normally from that dividend reinvestment account)

(but now I'm $2 unbalanced)

How do I account for the $2 that has now 'vanished'. With my other 
companies, this amount gets put into an account, and I get to apply it 
to the next dividend. But with this company, they don't do that, the 
amount is simply 'gone'.

Hope that makes sense, any ideas most appreciated,