-- input --
2024/01/01 test
  ! (assets:cash)  $10
  (income:gift)  $-10

2024/01/01 test
    (! assets:cash)  $10
    (income:gift)  $-10

2024/01/01 test
    ! (! assets:cash)  $10
    (* income:gift)  $-10
-- expect --
Journal
  Transaction j:1:1-5:0
    Date: 2024/01/01
    Payee: "test" j:1:12-2:0
    Posting j:2:1-3:1
      Type: unbalanced virtual
      Status: "!"
      Account j:2:6-2:17
        SubAccount: "assets" j:2:6-2:12
        SubAccount: "cash" j:2:13-2:17
      Amount j:2:20-2:20
        Quantity: 10
        Commodity: "$"
        CommodityPos: Before
        HasSpace: false
        Precision: 0
        Decimal: "."
    Posting j:3:1-5:0
      Type: unbalanced virtual
      Account j:3:4-3:15
        SubAccount: "income" j:3:4-3:10
        SubAccount: "gift" j:3:11-3:15
      Amount j:3:18-3:18
        Quantity: -10
        Commodity: "$"
        CommodityPos: Before
        HasSpace: false
        Precision: 0
        Decimal: "."
  BlankLine j:5:0-5:1
  Transaction j:5:1-9:0
    Date: 2024/01/01
    Payee: "test" j:5:12-6:0
    Posting j:6:1-7:1
      Type: unbalanced virtual
      Status: "!"
      Account j:6:8-6:19
        SubAccount: "assets" j:6:8-6:14
        SubAccount: "cash" j:6:15-6:19
      Amount j:6:22-6:22
        Quantity: 10
        Commodity: "$"
        CommodityPos: Before
        HasSpace: false
        Precision: 0
        Decimal: "."
    Posting j:7:1-9:0
      Type: unbalanced virtual
      Account j:7:6-7:17
        SubAccount: "income" j:7:6-7:12
        SubAccount: "gift" j:7:13-7:17
      Amount j:7:20-7:20
        Quantity: -10
        Commodity: "$"
        CommodityPos: Before
        HasSpace: false
        Precision: 0
        Decimal: "."
  BlankLine j:9:0-9:1
  Transaction j:9:1-12:1
    Date: 2024/01/01
    Payee: "test" j:9:12-10:0
    Posting j:10:1-11:1
      Type: unbalanced virtual
      Status: "!"
      Account j:10:10-10:21
        SubAccount: "assets" j:10:10-10:16
        SubAccount: "cash" j:10:17-10:21
      Amount j:10:24-10:24
        Quantity: 10
        Commodity: "$"
        CommodityPos: Before
        HasSpace: false
        Precision: 0
        Decimal: "."
    Posting j:11:1-12:1
      Type: unbalanced virtual
      Status: "*"
      Account j:11:8-11:19
        SubAccount: "income" j:11:8-11:14
        SubAccount: "gift" j:11:15-11:19
      Amount j:11:22-11:22
        Quantity: -10
        Commodity: "$"
        CommodityPos: Before
        HasSpace: false
        Precision: 0
        Decimal: "."