2024/01/01 * Test1
    Expenses:Test                            $1.00
    Assets:Checking
2024/01/01 * Test2
    Expenses:Test                            $1.00
    Assets:Checking

test bal --group-by 'payee' --invert ^Expenses:
Test1
              $-1.00  Expenses:Test

Test2
              $-1.00  Expenses:Test
end test