; accounts {{{ account assets account assets:bank account assets:cash account equity account income account income:salary account expenses account expenses:education ; }}} ; 01 Jan {{{ 2026-01-01 opening balances assets:bank 123.00 USD assets:cash 1234.12 USD equity:open 2026-01-04 selary income:salary $543.22 assets:bank ; }}} ; 02 Feb {{{ 2026-02-01 internet expenses:utilities 350 UAH assets:bank