[
  {
    "entry_id": "L0001",
    "account": "cash",
    "debit": 100,
    "credit": 0
  },
  {
    "entry_id": "L0002",
    "account": "revenue",
    "debit": 0,
    "credit": 100
  },
  {
    "entry_id": "L0003",
    "account": "supplies",
    "debit": 25,
    "credit": 0
  },
  {
    "entry_id": "L0004",
    "account": "cash",
    "debit": 0,
    "credit": 25
  },
  {
    "entry_id": "L0005",
    "account": "ar",
    "debit": 50,
    "credit": 0
  },
  {
    "entry_id": "L0006",
    "account": "revenue",
    "debit": 0,
    "credit": 50
  },
  {
    "entry_id": "L0007",
    "account": "cash",
    "debit": 50,
    "credit": 0
  },
  {
    "entry_id": "L0008",
    "account": "ar",
    "debit": 0,
    "credit": 50
  }
]