2018-01-01 open Equity:OpeningBalance
2018-01-01 open Assets:Checking
2018-01-01 open Assets:Receivable:Accounts
2018-01-01 open Expenses:Other
2018-01-01 open Income:Other
2018-01-01 open Liabilities:CreditCard
2018-01-01 open Liabilities:Payable:Accounts

2018-02-28 * "Opening balance"
  Equity:OpeningBalance  -10,000 USD
  Assets:Checking         10,000 USD

2018-06-06 * "Accrued expense"
  project: "eighteen"
  Liabilities:Payable:Accounts  -60 USD
  Expenses:Other                 60 USD

2018-09-09 * "Paid expense"
  Liabilities:Payable:Accounts  60 USD
  project: "eighteen"
  Assets:Checking              -60 USD

2018-12-12 * "Accrued income"
  project: "eighteen"
  Assets:Receivable:Accounts  120 USD
  Income:Other               -120 USD

2019-03-03 * "Paid income"
  Assets:Receivable:Accounts  -120 USD
  project: "eighteen"
  Assets:Checking              120 USD

2019-06-06 * "Credit card expense"
  Liabilities:CreditCard  -65 USD
  Expenses:Other           65 USD
  project: "nineteen"

2019-09-09 * "Credit card paid"
  Liabilities:CreditCard  65 USD
  Assets:Checking        -65 USD