-- input --
2024-01-15 t
    a  $0 := $100

-- expect --
Journal
  Transaction j:1:1-4:0
    Date: 2024-01-15
    Payee: "t" j:1:12-2:0
    Posting j:2:1-4:0
      Account j:2:5-2:6
        SubAccount: "a" j:2:5-2:6
      Amount j:2:8-2:10
        Quantity: 0
        Commodity: "$" j:2:8-2:9
        CommodityPos: Before
        HasSpace: false
        Precision: 0
        Decimal: "."
      BalanceAssertion j:2:12-3:0
        IsStrict: false
        IsInclusive: false
        IsAssignment: true
        Amount j:2:14-3:0
          Quantity: 100
          Commodity: "$" j:2:14-2:15
          CommodityPos: Before
          HasSpace: false
          Precision: 0
          Decimal: "."
  BlankLine j:4:0-4:1