2005/01/03 Opening Balances
    Assets:Current:Checking               $-1,000.00
    Liabilities:CredCard                   $1,000.00
    (Virtualaccount)                       $1,000.00

2005/01/10 carfund
    Assets:Savings           $1550.00
    Assets:Checking

2005/01/03 Joe's
    Expenses:Dining                          $46.50   
    Liabilities:CredCard
    (Virtualaccount2)                        $46.50

2005/01/05 Another gift
    Expenses:Gifts                          $30.00
    Liabilities:CredCard

2006/01/03 Gift shop
    Expenses:Gifts                          $46.50   
    Liabilities:CredCard

test equity -e 2006
2005/01/10 Opening Balances
    Assets:Checking                       $-1,550.00
    Assets:Current:Checking               $-1,000.00
    Assets:Savings                         $1,550.00
    Expenses:Dining                           $46.50
    Expenses:Gifts                            $30.00
    Liabilities:CredCard                     $923.50
    (Virtualaccount)                       $1,000.00
    (Virtualaccount2)                         $46.50
end test