{ "assets": [], "bills": [], "entries": [ { "date": "2026-01-01", "description": "Opening capital", "id": 1, "lines": [ { "account": 1, "amount": { "amount": "500.00", "currency": [ 85, 83, 68 ] }, "side": "Debit" }, { "account": 3, "amount": { "amount": "500.00", "currency": [ 85, 83, 68 ] }, "side": "Credit" } ], "reversal_of": null, "status": "Posted" }, { "date": "2026-02-01", "description": "Web hosting, paid by a member", "id": 2, "lines": [ { "account": 4, "amount": { "amount": "20.00", "currency": [ 85, 83, 68 ] }, "side": "Debit" }, { "account": 2, "amount": { "amount": "20.00", "currency": [ 85, 83, 68 ] }, "side": "Credit" } ], "reversal_of": null, "status": "Posted" }, { "date": "2026-02-10", "description": "Reimburse the member", "id": 3, "lines": [ { "account": 2, "amount": { "amount": "20.00", "currency": [ 85, 83, 68 ] }, "side": "Debit" }, { "account": 1, "amount": { "amount": "20.00", "currency": [ 85, 83, 68 ] }, "side": "Credit" } ], "reversal_of": null, "status": "Posted" }, { "date": "2026-03-01", "description": "March rent", "id": 4, "lines": [ { "account": 4, "amount": { "amount": "100.00", "currency": [ 85, 83, 68 ] }, "side": "Debit" }, { "account": 1, "amount": { "amount": "100.00", "currency": [ 85, 83, 68 ] }, "side": "Credit" } ], "reversal_of": null, "status": "Posted" } ], "entry_parties": [], "invoices": [], "payroll_runs": [], "periods": [], "recurring": [], "schedules": [], "snapshot": { "Ok": { "balance_sheet": { "assets": "380", "balanced": true, "current_earnings": "-120", "equity": "380", "liabilities": "0" }, "profit_and_loss": { "expenses": "120", "net_income": "-120", "revenue": "0" }, "trial_balance": { "lines": [ { "code": "1000", "credit": "0", "debit": "380", "name": "Cash" }, { "code": "3000", "credit": "500", "debit": "0", "name": "Capital" }, { "code": "6000", "credit": "0", "debit": "120", "name": "Rent" } ], "total_credits": "500", "total_debits": "500" } } }, "verify": { "Ok": null } }