2009/01/01 sample Assets:Super:ARF $1000.00 Assets:Super:CSS $1000.00 Assets:Super:CSS:Contributions $1000.00 Income:Opening Balances 2009/02/01 sample Assets:Super:ARF $1000.00 Assets:Super:CSS $1000.00 Assets:Super:CSS:Contributions $1000.00 Income:Opening Balances 2009/03/01 sample Assets:Super:ARF $1000.00 Assets:Super:CSS $1000.00 Assets:Super:CSS:Contributions $1000.00 Income:Opening Balances test equity assets 2009/03/01 Opening Balances Assets:Super:ARF $3000.00 Assets:Super:CSS $3000.00 Assets:Super:CSS:Contributions $3000.00 Equity:Opening Balances $-9000.00 end test