-- input --
2024/01/01 groceries
	expenses:food  $10.00 = $100.00
	assets:checking

2025/03/07 groceries2
	expenses:food  $10.00 == $100.00
	assets:checking  == $0.00

2025/04/08 groceries3
	expenses:food  $10.00
	assets:checking  = $0.00

-- expect --
Journal
  Transaction j:1:1-5:0
    Date: 2024/01/01
    Payee: "groceries" j:1:12-2:0
    Posting j:2:1-3:1
      Account j:2:2-2:15
        SubAccount: "expenses" j:2:2-2:10
        SubAccount: "food" j:2:11-2:15
      Amount j:2:17-2:23
        Quantity: 10
        Commodity: "$" j:2:17-2:18
        CommodityPos: Before
        HasSpace: false
        Precision: 2
        Decimal: "."
      BalanceAssertion j:2:24-3:0
        IsStrict: false
        IsInclusive: false
        IsAssignment: false
        Amount j:2:26-3:0
          Quantity: 100
          Commodity: "$" j:2:26-2:27
          CommodityPos: Before
          HasSpace: false
          Precision: 2
          Decimal: "."
    Posting j:3:1-5:0
      Account j:3:2-4:0
        SubAccount: "assets" j:3:2-3:8
        SubAccount: "checking" j:3:9-4:0
      Amount: <elided>
  BlankLine j:5:0-5:1
  Transaction j:5:1-9:0
    Date: 2025/03/07
    Payee: "groceries2" j:5:12-6:0
    Posting j:6:1-7:1
      Account j:6:2-6:15
        SubAccount: "expenses" j:6:2-6:10
        SubAccount: "food" j:6:11-6:15
      Amount j:6:17-6:23
        Quantity: 10
        Commodity: "$" j:6:17-6:18
        CommodityPos: Before
        HasSpace: false
        Precision: 2
        Decimal: "."
      BalanceAssertion j:6:24-7:0
        IsStrict: true
        IsInclusive: false
        IsAssignment: false
        Amount j:6:27-7:0
          Quantity: 100
          Commodity: "$" j:6:27-6:28
          CommodityPos: Before
          HasSpace: false
          Precision: 2
          Decimal: "."
    Posting j:7:1-9:0
      Account j:7:2-7:17
        SubAccount: "assets" j:7:2-7:8
        SubAccount: "checking" j:7:9-7:17
      Amount: <elided>
      BalanceAssertion j:7:19-8:0
        IsStrict: true
        IsInclusive: false
        IsAssignment: false
        Amount j:7:22-8:0
          Quantity: 0
          Commodity: "$" j:7:22-7:23
          CommodityPos: Before
          HasSpace: false
          Precision: 2
          Decimal: "."
  BlankLine j:9:0-9:1
  Transaction j:9:1-13:0
    Date: 2025/04/08
    Payee: "groceries3" j:9:12-10:0
    Posting j:10:1-11:1
      Account j:10:2-10:15
        SubAccount: "expenses" j:10:2-10:10
        SubAccount: "food" j:10:11-10:15
      Amount j:10:17-11:0
        Quantity: 10
        Commodity: "$" j:10:17-10:18
        CommodityPos: Before
        HasSpace: false
        Precision: 2
        Decimal: "."
    Posting j:11:1-13:0
      Account j:11:2-11:17
        SubAccount: "assets" j:11:2-11:8
        SubAccount: "checking" j:11:9-11:17
      Amount: <elided>
      BalanceAssertion j:11:19-12:0
        IsStrict: false
        IsInclusive: false
        IsAssignment: false
        Amount j:11:21-12:0
          Quantity: 0
          Commodity: "$" j:11:21-11:22
          CommodityPos: Before
          HasSpace: false
          Precision: 2
          Decimal: "."
  BlankLine j:13:0-13:1