2008/01/01 income
    assets:bank:checking  $1.50
    income:salary

2008/06/01 gift
    assets:bank:checking  $2
    income:gifts

2008/06/02 save
    assets:bank:saving  $3.45
    assets:bank:checking

2008/06/03 * eat & shop
    expenses:food      $1.25
    expenses:supplies  $4.75
    assets:cash

2008/12/31 * pay off
    liabilities:debts  $1
    assets:bank:checking