2012-03-10 Employer
    Assets:Cash                 $100
    Income:Employer

2012-03-10 KFC
    Expenses:Food                $20
    Assets:Cash

2012-03-10 KFC - Rebate
    Assets:Cash
    Expenses:Food                $-5

2012-03-10 KFC - Food & Rebate
    Expenses:Food                $20
    Expenses:Food                $-5
    Assets:Cash