- date: 2015-01-05
  name: 開業
  debit: 預金
  credit: 元入金
  amount: 2400

- date: 2015-01-20
  name: CureApp Inc. へ請求 1月分
  debit: 売掛金
  credit: 売上
  amount: 926640

- date: 2015-01-05
  name: 開業
  dr:
  - 預金, 2400
  cr:
  - 元入金, 2400

- date: 2015-01-20
  name: 請求 CureApp Inc. 1月分
  dr:
  - 売掛金, 926640
  cr:
  - 売上, 926640

- date: 2015-01-23
  name: 振込 CureApp Inc.
  dr:
  - 預金, 926640
  cr:
  - 売掛金, 926640

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