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+2005/01/03 * Pay Credit card
+ Liabilities:CredCard $1,000.00 ; Electronic/ACH Debit
+ Assets:Current:Checking ; Electronic/ACH Debit
+ (Virtualaccount) $1,000.00
+
+2006/01/03 Gift shop
+ Expenses:Gifts $46.50
+ * Liabilities:CredCard
+
+2006/01/03 Bike shop
+ Expenses:Misc $199.00
+ * Liabilities:CredCard
+ (testvirtual) $184.72
+
+2006/01/04 Store
+ Expenses:Misc $49.95
+ * Liabilities:CredCard
+
+test equity -e 2006
+2005/01/03 Opening Balances
+ Assets:Current:Checking $-1,000.00
+ Liabilities:CredCard $1,000.00
+ (Virtualaccount) $1,000.00
+end test