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