; Combination of all journals created 5/28/2020 11:54:03 AM
  
2019-12-31  (JE-1001) Opening  balance.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $13000 ; tb:OpeningBalance
    Assets:CurrentAssets:tb_Receivables    $1000 ; tb:OpeningBalance
    Assets:CurrentAssets:tb_Inventories    $1000 ; tb:OpeningBalance
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $1000 ; tb:OpeningBalance
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-1000 ; tb:OpeningBalance
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $-1000 ; tb:OpeningBalance
    Equity:tb_RetainedEarnings    $-14000 ; tb:OpeningBalance
  
2020-01-01  (CJ-1001) Collection of receivables for January.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-01-01  (CJ-2001) Payment of accounts payable for January.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-01-01  (IJ-1001) Cost of sales for January.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-01-01  (JE-1002) Additional long-term borrowings for purchase of PPE.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $6000 ; tb:AdditionalLongtermBorrowings2
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $-6000 ; tb:AdditionalLongtermBorrowings
  
2020-01-01  (PJ-1001) Purchases of inventory on account for January.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-01-01  (SJ-1001) Sales on account for January.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-01-15  (FAJ-1003) Purchase of PPE using cash from additional borrowings.
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $15000 ; tb:CapitalAdditionsPropertyPlantAndEquipment
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-15000 ; tb:CapitalAdditionsPropertyPlantAndEquipment2
  
2020-01-31  (FAJ-1004) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-02-01  (CJ-1002) Collection of receivables for February.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-02-01  (CJ-2002) Payment of accounts payable for February.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-02-01  (CJ-2102) Repayment of long term debt for February.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-02-01  (IJ-1002) Cost of sales for February.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-02-01  (PJ-1002) Purchases of inventory on account for February.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-02-01  (SJ-1002) Sales on account for February.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-02-28  (FAJ-1005) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-03-01  (CJ-1003) Collection of receivables for March.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-03-01  (CJ-2003) Payment of accounts payable for March.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-03-01  (CJ-2103) Repayment of long term debt for March.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-03-01  (IJ-1003) Cost of sales for March.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-03-01  (PJ-1003) Purchases of inventory on account for March.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-03-01  (SJ-1003) Sales on account for March.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-03-31  (FAJ-1006) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-04-01  (CJ-1004) Collection of receivables for April.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-04-01  (CJ-2004) Payment of accounts payable for April.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-04-01  (CJ-2104) Repayment of long term debt for April.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-04-01  (IJ-1004) Cost of sales for April.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-04-01  (PJ-1004) Purchases of inventory on account for April.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-04-01  (SJ-1004) Sales on account for April.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-04-30  (FAJ-1007) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-05-01  (CJ-1005) Collection of receivables for May.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-05-01  (CJ-2005) Payment of accounts payable for May.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-05-01  (CJ-2105) Repayment of long term debt for May.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-05-01  (IJ-1005) Cost of sales for May.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-05-01  (PJ-1005) Purchases of inventory on account for May.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-05-01  (SJ-1005) Sales on account for May.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-05-31  (FAJ-1008) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-06-01  (CJ-1006) Collection of receivables for June.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-06-01  (CJ-2006) Payment of accounts payable for June.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-06-01  (CJ-2106) Repayment of long term debt for June.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-06-01  (IJ-1006) Cost of sales for June.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-06-01  (PJ-1006) Purchases of inventory on account for June.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-06-01  (SJ-1006) Sales on account for June.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-06-30  (FAJ-1009) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-07-01  (CJ-1007) Collection of receivables for July.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-07-01  (CJ-2007) Payment of accounts payable for July.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-07-01  (CJ-2107) Repayment of long term debt for July.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-07-01  (IJ-1007) Cost of sales for July.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-07-01  (PJ-1007) Purchases of inventory on account for July.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-07-01  (SJ-1007) Sales on account for July.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-07-31  (FAJ-1010) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-08-01  (CJ-1008) Collection of receivables for August.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-08-01  (CJ-2008) Payment of accounts payable for August.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-08-01  (CJ-2108) Repayment of long term debt for August.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-08-01  (IJ-1008) Cost of sales for August.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-08-01  (PJ-1008) Purchases of inventory on account for August.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-08-01  (SJ-1008) Sales on account for August.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-08-31  (FAJ-1011) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-09-01  (CJ-1009) Collection of receivables for September.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-09-01  (CJ-2009) Payment of accounts payable for September.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-09-01  (CJ-2109) Repayment of long term debt for September.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-09-01  (IJ-1009) Cost of sales for September.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-09-01  (PJ-1009) Purchases of inventory on account for September.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-09-01  (SJ-1009) Sales on account for September.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-09-30  (FAJ-1012) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-10-01  (CJ-1010) Collection of receivables for October.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-10-01  (CJ-2010) Payment of accounts payable for October.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-10-01  (CJ-2110) Repayment of long term debt for October.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-10-01  (IJ-1010) Cost of sales for October.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-10-01  (PJ-1010) Purchases of inventory on account for October.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-10-01  (SJ-1010) Sales on account for October.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-10-31  (FAJ-1013) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-11-01  (CJ-1011) Collection of receivables for November.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-11-01  (CJ-2011) Payment of accounts payable for November.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-11-01  (CJ-2111) Repayment of long term debt for November.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-11-01  (IJ-1011) Cost of sales for November.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-11-01  (PJ-1011) Purchases of inventory on account for November.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-11-01  (SJ-1011) Sales on account for November.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-11-30  (FAJ-1014) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-12-01  (CJ-1012) Collection of receivables for December.
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $4000 ; tb:CollectionReceivables
    Assets:CurrentAssets:tb_Receivables    $-4000 ; tb:CollectionReceivables2
  
2020-12-01  (CJ-2012) Payment of accounts payable for December.
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $2000 ; tb:PaymentOfAccountsPayable2
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-2000 ; tb:PaymentOfAccountsPayable
  
2020-12-01  (CJ-2112) Repayment of long term debt for December.
    Liabilities:NoncurrentLiabilities:tb_LongtermDebt    $100 ; tb:RepaymentLongtermBorrowings
    Assets:CurrentAssets:tb_CashAndCashEquivalents    $-100 ; tb:RepaymentLongtermBorrowings2
  
2020-12-01  (IJ-1012) Cost of sales for December.
    Expenses:OperatingExpenses:tb_CostsOfSales    $2000 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $-2000 ; tb:CostsOfSales2
  
2020-12-01  (PJ-1012) Purchases of inventory on account for December.
    Assets:CurrentAssets:tb_Inventories    $2000 ; tb:PurchasesOfInventoryForSale
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $-2000 ; tb:PurchasesOfInventoryForSale2
  
2020-12-01  (SJ-1012) Sales on account for December.
    Assets:CurrentAssets:tb_Receivables    $4000 ; tb:Sales2
    Revenues:tb_Sales    $-4000 ; tb:NetIncomeLoss
  
2020-12-31  (FAJ-1015) Depreciation expense for month.
    Expenses:OperatingExpenses:tb_DepreciationAndAmortization    $250 ; tb:NetIncomeLoss
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $-250 ; tb:DepreciationAndAmortization2
  
2020-12-31  (JE-1009) Closing entry. Bad debts write offs.
    Assets:CurrentAssets:tb_Receivables    $0 ; tb:BadDebtsWrittenOff
    Assets:CurrentAssets:tb_Receivables    $0 ; tb:AdditionsToAllowanceForBadDebts
  
2020-12-31  (JE-1010) Closing entry. Inventory write offs, adjust to physical.
    Expenses:OperatingExpenses:tb_CostsOfSales    $0 ; tb:NetIncomeLoss
    Assets:CurrentAssets:tb_Inventories    $0 ; tb:InventoryWrittenOff
  
2020-12-31  (JE-1012) Closing entry. Write of of PPE.
    Assets:NoncurrentAssets:tb_PropertyPlantAndEquipment    $0 ; tb:PropertyPlantAndEquipmentWrittenOff
    Expenses:NonoperatingExpenses:tb_PropertyPlantAndEquipmentWrittenOff    $0 ; tb:PropertyPlantAndEquipmentWrittenOff
  
2020-12-31  (JE-1013) Closing entry.  Book taxes.
    Expenses:NonoperatingExpenses:tb_IncomeTaxExpenseBenefit    $0 ; tb:NetIncomeLoss
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $0 ; tb:PurchasesOfInventoryForSale2
  
2020-12-31  (JE-1014) Closing entry. Other.
    Expenses:NonoperatingExpenses:tb_NonoperatingIncomeExpenses    $0 ; tb:NetIncomeLoss
    Liabilities:CurrentLiabilities:tb_AccountsPayable    $0 ; tb:PurchasesOfInventoryForSale2