row1.Account 1001
row1.Description Cash on Hand
row1.Debit 50000.00
row1.Credit 0.00
row1.Balance 50000.00
row2.Account 1002
row2.Description Accounts Recv
row2.Debit 32500.00
row2.Credit 5000.00
row2.Balance 27500.00
row3.Account 2001
row3.Description Accounts Pay
row3.Debit 0.00
row3.Credit 18750.00
row3.Balance -18750.00
row4.Account 3001
row4.Description Revenue
row4.Debit 0.00
row4.Credit 95000.00
row4.Balance -95000.00
row5.Account 4001
row5.Description Operating Exp
row5.Debit 28000.00
row5.Credit 0.00
row5.Balance 28000.00
