[
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-201",
		"artifact_name": "Investment by owner to open a lemonade stand.",
		"posting_date": "2024-01-01",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-202",
		"artifact_name": "Long term borrowing to purchase refrigerator.",
		"posting_date": "2024-01-02",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-203",
		"artifact_name": "Purchase of refrigerator using cash from additional borrowings.",
		"posting_date": "2024-01-05",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-204",
		"artifact_name": "Purchase of lemons to put into inventory on account.",
		"posting_date": "2024-01-10",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-205",
		"artifact_name": "Payment for contractor to work the lemonade stand.",
		"posting_date": "2024-01-15",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-206",
		"artifact_name": "Sales on account and related cost of goods sold.",
		"posting_date": "2024-01-16",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-207",
		"artifact_name": "Collection of accounts receivable.",
		"posting_date": "2024-01-20",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-208",
		"artifact_name": "Payment of accounts payable.",
		"posting_date": "2024-01-21",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-209",
		"artifact_name": "Payment of long term debt including accrued interest.",
		"posting_date": "2024-01-25",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-210",
		"artifact_name": "Accrual of interest on debt.",
		"posting_date": "2024-01-24",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-223",
		"artifact_name": "Closing entry. Inventory write offs, adjust to physical.",
		"posting_date": "2024-01-28",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-224",
		"artifact_name": "Closing entry. Depreciation and amortization expensed.",
		"posting_date": "2024-01-28",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-225",
		"artifact_name": "Closing entry. Write off of PPE.",
		"posting_date": "2024-01-28",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryHeader",
		"@id": "EntryHeader/JE-226",
		"artifact_name": "Closing entry. Book taxes.",
		"posting_date": "2024-01-29",
		"source_document": "SourceDocument/GJ-2024"
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-201_000-1100-00_D_10000",
		"artifact_name": "EntryDetail/JE-201_000-1100-00_D_10000",
		"header": "EntryHeader/JE-201",
		"account": "Account/000-1100-00",
		"amount": 10000,
		"debitCreditCode": "D",
		"postingDate": "2024-01-01",
		"resource": "Account/000-1100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:CashAndCashEquivalents"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-201_000-3100-00_C_10000",
		"artifact_name": "EntryDetail/JE-201_000-3100-00_C_10000",
		"header": "EntryHeader/JE-201",
		"account": "Account/000-3100-00",
		"amount": 10000,
		"debitCreditCode": "C",
		"postingDate": "2024-01-01",
		"resource": "Account/000-3100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Equity",
			"mini:PaidInCapital"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-202_000-1100-00_D_2000",
		"artifact_name": "EntryDetail/JE-202_000-1100-00_D_2000",
		"header": "EntryHeader/JE-202",
		"account": "Account/000-1100-00",
		"amount": 2000,
		"debitCreditCode": "D",
		"postingDate": "2024-01-02",
		"resource": "Account/000-1100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:CashAndCashEquivalents"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-202_000-2300-00_C_2000",
		"artifact_name": "EntryDetail/JE-202_000-2300-00_C_2000",
		"header": "EntryHeader/JE-202",
		"account": "Account/000-2300-00",
		"amount": 2000,
		"debitCreditCode": "C",
		"postingDate": "2024-01-02",
		"resource": "Account/000-2300-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Liabilities",
			"mini:NoncurrentLiabilities",
			"mini:LongtermDebt"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-203_000-1500-00_D_1000",
		"artifact_name": "EntryDetail/JE-203_000-1500-00_D_1000",
		"header": "EntryHeader/JE-203",
		"account": "Account/000-1500-00",
		"amount": 1000,
		"debitCreditCode": "D",
		"postingDate": "2024-01-05",
		"resource": "Account/000-1500-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:NoncurrentAssets",
			"mini:PropertyPlantAndEquipment"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-203_000-1100-00_C_1000",
		"artifact_name": "EntryDetail/JE-203_000-1100-00_C_1000",
		"header": "EntryHeader/JE-203",
		"account": "Account/000-1100-00",
		"amount": 1000,
		"debitCreditCode": "C",
		"postingDate": "2024-01-05",
		"resource": "Account/000-1100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:CashAndCashEquivalents"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-204_000-1300-00_D_5000",
		"artifact_name": "EntryDetail/JE-204_000-1300-00_D_5000",
		"header": "EntryHeader/JE-204",
		"account": "Account/000-1300-00",
		"amount": 5000,
		"debitCreditCode": "D",
		"postingDate": "2024-01-10",
		"resource": "Account/000-1300-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:Inventories"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-204_000-2150-00_C_5000",
		"artifact_name": "EntryDetail/JE-204_000-2150-00_C_5000",
		"header": "EntryHeader/JE-204",
		"account": "Account/000-2150-00",
		"amount": 5000,
		"debitCreditCode": "C",
		"postingDate": "2024-01-10",
		"resource": "Account/000-2150-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Liabilities",
			"mini:CurrentLiabilities",
			"mini:AccountsPayable"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-205_000-5100-00_D_3000",
		"artifact_name": "EntryDetail/JE-205_000-5100-00_D_3000",
		"header": "EntryHeader/JE-205",
		"account": "Account/000-5100-00",
		"amount": 3000,
		"debitCreditCode": "D",
		"postingDate": "2024-01-15",
		"resource": "Account/000-5100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Equity",
			"mini:RetainedEarnings",
			"mini:NetIncomeLoss",
			"mini:IncomeLossFromContinuingOperationsBeforeTax",
			"mini:OperatingIncomeLoss",
			"mini:GrossProfitLoss",
			"mini:CostsOfSales"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-205_000-2150-00_C_3000",
		"artifact_name": "EntryDetail/JE-205_000-2150-00_C_3000",
		"header": "EntryHeader/JE-205",
		"account": "Account/000-2150-00",
		"amount": 3000,
		"debitCreditCode": "C",
		"postingDate": "2024-01-15",
		"resource": "Account/000-2150-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Liabilities",
			"mini:CurrentLiabilities",
			"mini:AccountsPayable"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-206_000-1200-00_D_8000",
		"artifact_name": "EntryDetail/JE-206_000-1200-00_D_8000",
		"header": "EntryHeader/JE-206",
		"account": "Account/000-1200-00",
		"amount": 8000,
		"debitCreditCode": "D",
		"postingDate": "2024-01-16",
		"resource": "Account/000-1200-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:Receivables"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-206_000-4100-00_C_8000",
		"artifact_name": "EntryDetail/JE-206_000-4100-00_C_8000",
		"header": "EntryHeader/JE-206",
		"account": "Account/000-4100-00",
		"amount": 8000,
		"debitCreditCode": "C",
		"postingDate": "2024-01-16",
		"resource": "Account/000-4100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Equity",
			"mini:RetainedEarnings",
			"mini:NetIncomeLoss",
			"mini:IncomeLossFromContinuingOperationsBeforeTax",
			"mini:OperatingIncomeLoss",
			"mini:GrossProfitLoss",
			"mini:Sales"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-206_000-5100-00_D_2000",
		"artifact_name": "EntryDetail/JE-206_000-5100-00_D_2000",
		"header": "EntryHeader/JE-206",
		"account": "Account/000-5100-00",
		"amount": 2000,
		"debitCreditCode": "D",
		"postingDate": "2024-01-16",
		"resource": "Account/000-5100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Equity",
			"mini:RetainedEarnings",
			"mini:NetIncomeLoss",
			"mini:IncomeLossFromContinuingOperationsBeforeTax",
			"mini:OperatingIncomeLoss",
			"mini:GrossProfitLoss",
			"mini:CostsOfSales"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-206_000-1300-00_C_2000",
		"artifact_name": "EntryDetail/JE-206_000-1300-00_C_2000",
		"header": "EntryHeader/JE-206",
		"account": "Account/000-1300-00",
		"amount": 2000,
		"debitCreditCode": "C",
		"postingDate": "2024-01-16",
		"resource": "Account/000-1300-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:Inventories"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-207_000-1100-00_D_8000",
		"artifact_name": "EntryDetail/JE-207_000-1100-00_D_8000",
		"header": "EntryHeader/JE-207",
		"account": "Account/000-1100-00",
		"amount": 8000,
		"debitCreditCode": "D",
		"postingDate": "2024-01-20",
		"resource": "Account/000-1100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:CashAndCashEquivalents"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-207_000-1200-00_C_8000",
		"artifact_name": "EntryDetail/JE-207_000-1200-00_C_8000",
		"header": "EntryHeader/JE-207",
		"account": "Account/000-1200-00",
		"amount": 8000,
		"debitCreditCode": "C",
		"postingDate": "2024-01-20",
		"resource": "Account/000-1200-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:Receivables"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-208_000-2150-00_D_7000",
		"artifact_name": "EntryDetail/JE-208_000-2150-00_D_7000",
		"header": "EntryHeader/JE-208",
		"account": "Account/000-2150-00",
		"amount": 7000,
		"debitCreditCode": "D",
		"postingDate": "2024-01-21",
		"resource": "Account/000-2150-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Liabilities",
			"mini:CurrentLiabilities",
			"mini:AccountsPayable"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-208_000-1100-00_C_7000",
		"artifact_name": "EntryDetail/JE-208_000-1100-00_C_7000",
		"header": "EntryHeader/JE-208",
		"account": "Account/000-1100-00",
		"amount": 7000,
		"debitCreditCode": "C",
		"postingDate": "2024-01-21",
		"resource": "Account/000-1100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:CashAndCashEquivalents"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-209_000-2300-00_D_1000",
		"artifact_name": "EntryDetail/JE-209_000-2300-00_D_1000",
		"header": "EntryHeader/JE-209",
		"account": "Account/000-2300-00",
		"amount": 1000,
		"debitCreditCode": "D",
		"postingDate": "2024-01-25",
		"resource": "Account/000-2300-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Liabilities",
			"mini:NoncurrentLiabilities",
			"mini:LongtermDebt"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-209_000-1100-00_C_1000",
		"artifact_name": "EntryDetail/JE-209_000-1100-00_C_1000",
		"header": "EntryHeader/JE-209",
		"account": "Account/000-1100-00",
		"amount": 1000,
		"debitCreditCode": "C",
		"postingDate": "2024-01-25",
		"resource": "Account/000-1100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:CashAndCashEquivalents"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-209_000-1100-00_C_150",
		"artifact_name": "EntryDetail/JE-209_000-1100-00_C_150",
		"header": "EntryHeader/JE-209",
		"account": "Account/000-1100-00",
		"amount": 150,
		"debitCreditCode": "C",
		"postingDate": "2024-01-25",
		"resource": "Account/000-1100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:CashAndCashEquivalents"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-209_000-2160-00_D_150",
		"artifact_name": "EntryDetail/JE-209_000-2160-00_D_150",
		"header": "EntryHeader/JE-209",
		"account": "Account/000-2160-00",
		"amount": 150,
		"debitCreditCode": "D",
		"postingDate": "2024-01-25",
		"resource": "Account/000-2160-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Liabilities",
			"mini:CurrentLiabilities",
			"mini:AccruedExpenses"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-210_000-5400-00_D_150",
		"artifact_name": "EntryDetail/JE-210_000-5400-00_D_150",
		"header": "EntryHeader/JE-210",
		"account": "Account/000-5400-00",
		"amount": 150,
		"debitCreditCode": "D",
		"postingDate": "2024-01-24",
		"resource": "Account/000-5400-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Equity",
			"mini:RetainedEarnings",
			"mini:NetIncomeLoss",
			"mini:IncomeLossFromContinuingOperationsBeforeTax",
			"mini:NonoperatingIncomeExpenses",
			"mini:InterestExpense"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-210_000-2160-00_C_150",
		"artifact_name": "EntryDetail/JE-210_000-2160-00_C_150",
		"header": "EntryHeader/JE-210",
		"account": "Account/000-2160-00",
		"amount": 150,
		"debitCreditCode": "C",
		"postingDate": "2024-01-24",
		"resource": "Account/000-2160-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Liabilities",
			"mini:CurrentLiabilities",
			"mini:AccruedExpenses"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-223_000-5100-00_D_300",
		"artifact_name": "EntryDetail/JE-223_000-5100-00_D_300",
		"header": "EntryHeader/JE-223",
		"account": "Account/000-5100-00",
		"amount": 300,
		"debitCreditCode": "D",
		"postingDate": "2024-01-28",
		"resource": "Account/000-5100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Equity",
			"mini:RetainedEarnings",
			"mini:NetIncomeLoss",
			"mini:IncomeLossFromContinuingOperationsBeforeTax",
			"mini:OperatingIncomeLoss",
			"mini:GrossProfitLoss",
			"mini:CostsOfSales"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-223_000-1300-00_C_300",
		"artifact_name": "EntryDetail/JE-223_000-1300-00_C_300",
		"header": "EntryHeader/JE-223",
		"account": "Account/000-1300-00",
		"amount": 300,
		"debitCreditCode": "C",
		"postingDate": "2024-01-28",
		"resource": "Account/000-1300-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:CurrentAssets",
			"mini:Inventories"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-224_000-5200-00_D_100",
		"artifact_name": "EntryDetail/JE-224_000-5200-00_D_100",
		"header": "EntryHeader/JE-224",
		"account": "Account/000-5200-00",
		"amount": 100,
		"debitCreditCode": "D",
		"postingDate": "2024-01-28",
		"resource": "Account/000-5200-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Equity",
			"mini:RetainedEarnings",
			"mini:NetIncomeLoss",
			"mini:IncomeLossFromContinuingOperationsBeforeTax",
			"mini:OperatingIncomeLoss",
			"mini:OperatingExpenses",
			"mini:DepreciationAndAmortization"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-224_000-1500-00_C_100",
		"artifact_name": "EntryDetail/JE-224_000-1500-00_C_100",
		"header": "EntryHeader/JE-224",
		"account": "Account/000-1500-00",
		"amount": 100,
		"debitCreditCode": "C",
		"postingDate": "2024-01-28",
		"resource": "Account/000-1500-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:NoncurrentAssets",
			"mini:PropertyPlantAndEquipment"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-225_000-1500-00_D_0",
		"artifact_name": "EntryDetail/JE-225_000-1500-00_D_0",
		"header": "EntryHeader/JE-225",
		"account": "Account/000-1500-00",
		"amount": 0,
		"debitCreditCode": "D",
		"postingDate": "2024-01-28",
		"resource": "Account/000-1500-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:Assets",
			"mini:NoncurrentAssets",
			"mini:PropertyPlantAndEquipment"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-225_000-5500-00_D_0",
		"artifact_name": "EntryDetail/JE-225_000-5500-00_D_0",
		"header": "EntryHeader/JE-225",
		"account": "Account/000-5500-00",
		"amount": 0,
		"debitCreditCode": "D",
		"postingDate": "2024-01-28",
		"resource": "Account/000-5500-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Equity",
			"mini:RetainedEarnings",
			"mini:NetIncomeLoss",
			"mini:IncomeLossFromContinuingOperationsBeforeTax",
			"mini:NonoperatingIncomeExpenses"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-226_000-6100-00_D_400",
		"artifact_name": "EntryDetail/JE-226_000-6100-00_D_400",
		"header": "EntryHeader/JE-226",
		"account": "Account/000-6100-00",
		"amount": 400,
		"debitCreditCode": "D",
		"postingDate": "2024-01-29",
		"resource": "Account/000-6100-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Equity",
			"mini:RetainedEarnings",
			"mini:NetIncomeLoss",
			"mini:IncomeTaxExpenseBenefit"
		]
	},
	{
		"@type": "EntryDetail",
		"@id": "EntryDetail/JE-226_000-2160-00_C_400",
		"artifact_name": "EntryDetail/JE-226_000-2160-00_C_400",
		"header": "EntryHeader/JE-226",
		"account": "Account/000-2160-00",
		"amount": 400,
		"debitCreditCode": "C",
		"postingDate": "2024-01-29",
		"resource": "Account/000-2160-00",
		"agent_identifier": "GistPerson/Charles_Hoffman_CPA",
		"agent": "GistPerson/Charles_Hoffman_CPA",
		"reconciliationEquivalentClass": "http://iso.org/15944-4/rea#EconomicResource",
		"gl-srcd:detailedContentFilter": [
			"mini:LiabilitiesAndEquity",
			"mini:Liabilities",
			"mini:CurrentLiabilities",
			"mini:AccruedExpenses"
		]
	},
	{
		"@type": "FIBO_StockCorporation",
		"@id": "FIBO_StockCorporation/Mini",
		"artifact_name": "Mini Lemonade Stand",
		"identifierCode": "Mini",
		"identifierDescription": "Mini Lemonade Stand",
		"identifierType": "http://www.mini.com",
		"nexus": [
			"GistPerson/Charles_Hoffman_CPA"
		]
	},
	{
		"@type": "SourceDocument",
		"@id": "SourceDocument/GJ-2024",
		"artifact_name": "General Journal 2024",
		"documentType": "entries",
		"documentNumber": "GJ-2024",
		"documentDate": "2024-12-31",
		"engaged_agents": [
			"GistPerson/Charles_Hoffman_CPA"
		]
	},
	{
		"@type": "GistPerson",
		"@id": "GistPerson/Charles_Hoffman_CPA",
		"identifierCode": "Charles Hoffman, CPA",
		"identifierDescription": "Charles Hoffman, CPA",
		"identifierType": "Preparer",
		"artifact_name": "Charles Hoffman, CPA"
	},
	{
		"@type": "http://www.omg.org/spec/SBVR/20190901/sbvr#BusinessRule",
		"@id": "urn:dfrnt:rule:sbvr:trial-balance-equality",
		"artifact_name": "Regla SBVR - Balance de Comprobacion (Sumas Iguales = $48,100.00)",
		"ruleStatement": "Es obligatorio que la sumatoria total de los debitos sea identica a la sumatoria total de los creditos (Sumas Iguales = $48,100.00)",
		"deonticModality": "obligation",
		"ruleCategory": "operating-behavioral",
		"targetXBRLGLEntry": "gl-cor:accountingEntries"
	},
	{
		"@type": "Account",
		"@id": "Account/000-1100-00",
		"accountMainID": "000-1100-00",
		"accountMainDescription": "Efectivo y Equivalentes de Efectivo",
		"mainAccountType": "Asset",
		"artifact_name": "Efectivo y Equivalentes de Efectivo"
	},
	{
		"@type": "Account",
		"@id": "Account/000-3100-00",
		"accountMainID": "000-3100-00",
		"accountMainDescription": "Capital Pagado (Paid-in Capital)",
		"mainAccountType": "Equity",
		"artifact_name": "Capital Pagado (Paid-in Capital)"
	},
	{
		"@type": "Account",
		"@id": "Account/000-2300-00",
		"accountMainID": "000-2300-00",
		"accountMainDescription": "Deuda a Largo Plazo (Long-term Debt)",
		"mainAccountType": "Liability",
		"artifact_name": "Deuda a Largo Plazo (Long-term Debt)"
	},
	{
		"@type": "Account",
		"@id": "Account/000-1500-00",
		"accountMainID": "000-1500-00",
		"accountMainDescription": "Propiedades, Planta y Equipo (PPE)",
		"mainAccountType": "Asset",
		"artifact_name": "Propiedades, Planta y Equipo (PPE)"
	},
	{
		"@type": "Account",
		"@id": "Account/000-1300-00",
		"accountMainID": "000-1300-00",
		"accountMainDescription": "Inventarios (Inventories)",
		"mainAccountType": "Asset",
		"artifact_name": "Inventarios (Inventories)"
	},
	{
		"@type": "Account",
		"@id": "Account/000-2150-00",
		"accountMainID": "000-2150-00",
		"accountMainDescription": "Cuentas por Pagar (Accounts Payable)",
		"mainAccountType": "Liability",
		"artifact_name": "Cuentas por Pagar (Accounts Payable)"
	},
	{
		"@type": "Account",
		"@id": "Account/000-5100-00",
		"accountMainID": "000-5100-00",
		"accountMainDescription": "Costo de Ventas (Cost of Sales)",
		"mainAccountType": "Expense",
		"artifact_name": "Costo de Ventas (Cost of Sales)"
	},
	{
		"@type": "Account",
		"@id": "Account/000-1200-00",
		"accountMainID": "000-1200-00",
		"accountMainDescription": "Cuentas por Cobrar (Receivables)",
		"mainAccountType": "Asset",
		"artifact_name": "Cuentas por Cobrar (Receivables)"
	},
	{
		"@type": "Account",
		"@id": "Account/000-4100-00",
		"accountMainID": "000-4100-00",
		"accountMainDescription": "Ingresos por Ventas (Sales)",
		"mainAccountType": "Revenue",
		"artifact_name": "Ingresos por Ventas (Sales)"
	},
	{
		"@type": "Account",
		"@id": "Account/000-2160-00",
		"accountMainID": "000-2160-00",
		"accountMainDescription": "Gastos Acumulados por Pagar (Accrued Expenses)",
		"mainAccountType": "Liability",
		"artifact_name": "Gastos Acumulados por Pagar (Accrued Expenses)"
	},
	{
		"@type": "Account",
		"@id": "Account/000-5400-00",
		"accountMainID": "000-5400-00",
		"accountMainDescription": "Gasto por Intereses (Interest Expense)",
		"mainAccountType": "Expense",
		"artifact_name": "Gasto por Intereses (Interest Expense)"
	},
	{
		"@type": "Account",
		"@id": "Account/000-5200-00",
		"accountMainID": "000-5200-00",
		"accountMainDescription": "Depreciacion y Amortizacion",
		"mainAccountType": "Expense",
		"artifact_name": "Depreciacion y Amortizacion"
	},
	{
		"@type": "Account",
		"@id": "Account/000-5500-00",
		"accountMainID": "000-5500-00",
		"accountMainDescription": "Ingresos/Gastos No Operacionales",
		"mainAccountType": "Expense",
		"artifact_name": "Ingresos/Gastos No Operacionales"
	},
	{
		"@type": "Account",
		"@id": "Account/000-6100-00",
		"accountMainID": "000-6100-00",
		"accountMainDescription": "Impuesto a la Renta",
		"mainAccountType": "Expense",
		"artifact_name": "Impuesto a la Renta"
	}
]