2009/01/01 Entry
    Assets:Cash                $10,000.00
    Equity:Opening Balances

2009/02/01 Entry
    Expenses:Cash                 $100.00
    Assets:Cash

2009/02/02 Entry
    Expenses:Cash                 $100.00
    Assets:Cash

2009/02/03 Entry
    Expenses:Cash                 $100.00
    Assets:Cash                  $-100.00 = $9,700.00

2009/02/04 Entry
    Expenses:Cash                 $100.00
    Assets:Cash                  $-100.00 = $9,600.00

2009/02/05 Entry
    Expenses:Cash                 $100.00
    Assets:Cash

2009/02/05 Entry
    Expenses:Cash
    Assets:Cash                         = ($4,000.00 + $100.00)

test bal
           $4,100.00  Assets:Cash
         $-10,000.00  Equity:Opening Balances
           $5,900.00  Expenses:Cash
--------------------
                   0
end test