-- in.journal --
include su^b.journal
include dir/ot^her.journal

2024-01-16 Another^ Store
  expenses:fo^od  100.00 EUR
  assets:ca^sh

-- dir/other.journal --
account expenses:entertainment

2024-01-13 Cinema
  expenses:entertainment  £10
  assets:bank

-- sub.journal --
account expenses:food

2024-01-15 Grocery Store
  expenses:food  $50
  assets:cash

-- expect --
0:10 sub.journal 0:0-0:0
1:14 other.journal 0:0-0:0
3:18 in.journal 3:11-3:24
4:13 sub.journal 0:8-0:21
5:11 sub.journal 4:2-4:13