; -*- ledger -*-
  
2019-12-31  Opening  balance.
    Assets:tb_CashAndCashEquivalents    $3000 ; tb:OpeningBalance
    Assets:tb_Receivables    $1000 ; tb:OpeningBalance
    Assets:tb_Inventories    $1000 ; tb:OpeningBalance
    Assets:tb_PropertyPlantAndEquipment    $1000 ; tb:OpeningBalance
    Liabilities:tb_AccountsPayable    $-1000 ; tb:OpeningBalance
    Liabilities:tb_LongtermDebt    $-1000 ; tb:OpeningBalance
    Equity:tb_RetainedEarnings    $-4000 ; tb:OpeningBalance
  
2020-01-01  Additional long-term borrowings for purchase of PPE.
    Assets:tb_CashAndCashEquivalents    $6000 ; tb:AdditionalLongtermBorrowings
    Liabilities:tb_LongtermDebt    $-6000 ; tb:AdditionalLongtermBorrowings
  
2020-01-01  Additional long-term borrowings for purchase of PPE.
    Assets:tb_CashAndCashEquivalents    $6000 ; tb:AdditionalLongtermBorrowings2
    Liabilities:tb_LongtermDebt    $-6000 ; tb:AdditionalLongtermBorrowings2
  
2020-01-01  Purchase of PPE using cash from additional borrowings.
    Assets:tb_PropertyPlantAndEquipment    $5000 ; tb:CapitalAdditionsPropertyPlantAndEquipment
    Assets:tb_CashAndCashEquivalents    $-5000 ; tb:CapitalAdditionsPropertyPlantAndEquipment
  
2020-01-01  Purchase of PPE using cash from additional borrowings.
    Assets:tb_PropertyPlantAndEquipment    $5000 ; tb:CapitalAdditionsPropertyPlantAndEquipment2
    Assets:tb_CashAndCashEquivalents    $-5000 ; tb:CapitalAdditionsPropertyPlantAndEquipment2
  
2020-01-01  Purchase inventory on account.
    Assets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale
  
2020-01-01  Purchase inventory on account.
    Assets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale2
    Liabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-01-01  Sales on account.
    Assets:tb_Receivables    $4000 ; tb:CostsOfSales2
    Revenue:tb_Sales    $-4000 ; tb:CostsOfSales2
    Expense:tb_CostsOfSales    $2000 ; tb:CostsOfSales2
    Assets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-01-01  Sales on account.
    Assets:tb_Receivables    $4000 ; tb:NetIncomeLoss
    Revenue:tb_Sales    $-4000 ; tb:NetIncomeLoss
    Expense:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:tb_Inventories    $-2000 ; tb:NetIncomeLoss
  
2020-01-01  Sales on account.
    Assets:tb_Receivables    $4000 ; tb:Sales2
    Revenue:tb_Sales    $-4000 ; tb:Sales2
    Expense:tb_CostsOfSales    $2000 ; tb:Sales2
    Assets:tb_Inventories    $-2000 ; tb:Sales2
  
2020-01-01  Collection of accounts receivable.
    Assets:tb_CashAndCashEquivalents    $3000 ; tb:CollectionReceivables
    Assets:tb_Receivables    $-3000 ; tb:CollectionReceivables
  
2020-01-01  Collection of accounts receivable.
    Assets:tb_CashAndCashEquivalents    $3000 ; tb:CollectionReceivables2
    Assets:tb_Receivables    $-3000 ; tb:CollectionReceivables2
  
2020-01-01  Payment of accounts payable.
    Liabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable
    Assets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-01-01  Payment of accounts payable.
    Liabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable2
  
2020-01-01  Payment of long term debt.
    Liabilities:tb_LongtermDebt    $1000 ; tb:RepaymentLongtermBorrowings
    Assets:tb_CashAndCashEquivalents    $-1000 ; tb:RepaymentLongtermBorrowings
  
2020-01-01  Payment of long term debt.
    Liabilities:tb_LongtermDebt    $1000 ; tb:RepaymentLongtermBorrowings2
    Assets:tb_CashAndCashEquivalents    $-1000 ; tb:RepaymentLongtermBorrowings2
  
2020-01-01  Closing entry. Bad debts write offs.
    Assets:tb_Receivables    $0 ; tb:AdditionsToAllowanceForBadDebts
    Assets:tb_Receivables    $0 ; tb:AdditionsToAllowanceForBadDebts
  
2020-01-01  Closing entry. Bad debts write offs.
    Assets:tb_Receivables    $0 ; tb:BadDebtsWrittenOff
    Assets:tb_Receivables    $0 ; tb:BadDebtsWrittenOff
  
2020-01-01  Closing entry. Inventory write offs, adjust to physical.
    Expense:tb_CostsOfSales    $0 ; tb:InventoryWrittenOff
    Assets:tb_Inventories    $0 ; tb:InventoryWrittenOff
  
2020-01-01  Closing entry. Inventory write offs, adjust to physical.
    Expense:tb_CostsOfSales    $0 ; tb:NetIncomeLoss
    Assets:tb_Inventories    $0 ; tb:NetIncomeLoss
  
2020-01-01  Closing entry. Depreciation and amortization expensed.
    Expense:tb_DepreciationAndAmortization    $0 ; tb:DepreciationAndAmortization2
    Assets:tb_PropertyPlantAndEquipment    $0 ; tb:DepreciationAndAmortization2
  
2020-01-01  Closing entry. Depreciation and amortization expensed.
    Expense:tb_DepreciationAndAmortization    $0 ; tb:NetIncomeLoss
    Assets:tb_PropertyPlantAndEquipment    $0 ; tb:NetIncomeLoss
  
2020-01-01  Closing entry. Write of of PPE.
    Assets:tb_PropertyPlantAndEquipment    $0 ; tb:PropertyPlantAndEquipmentWrittenOff
    Expense:tb_PropertyPlantAndEquipmentWrittenOff    $0 ; tb:PropertyPlantAndEquipmentWrittenOff
  
2020-01-01  Closing entry.  Book taxes.
    Expense:tb_IncomeTaxExpenseBenefit    $0 ; tb:NetIncomeLoss
    Liabilities:tb_AccountsPayable    $0 ; tb:NetIncomeLoss
  
2020-01-01  Closing entry.  Book taxes.
    Expense:tb_IncomeTaxExpenseBenefit    $0 ; tb:PurchasesOfInventoryForSale2
    Liabilities:tb_AccountsPayable    $0 ; tb:PurchasesOfInventoryForSale2
  
2020-01-01  Closing entry. Other.
    Expense:tb_NonoperatingIncomeExpenses    $0 ; tb:NetIncomeLoss
    Liabilities:tb_AccountsPayable    $0 ; tb:NetIncomeLoss
  
2020-01-01  Closing entry. Other.
    Expense:tb_NonoperatingIncomeExpenses    $0 ; tb:PurchasesOfInventoryForSale2
    Liabilities:tb_AccountsPayable    $0 ; tb:PurchasesOfInventoryForSale2