Question: Funds Held in Trust

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Cr:20301201000 Forks Parkade Monthly Revenue (12,105.00)
Cr: 20100103100 Funds Held in Trust (20.00)
Cr:20100103040 GST Paybale (605.25)
Dr: 20100101281 Parking  Clearing Monthly Revenue 12,730.25

Could you please read the Journal Entry above and let me why we should transfer $20.00 from Parking Clearing Account(201-001-01281) to Fund Held in Trust and What is the use of  the Account "Funds Held in Trust "?

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