{
  "schemaVersion": 1,
  "generatedAt": "2026-09-08",
  "employer": "Cobalt Operations Team",
  "batchId": "PAYJNL-2026-08-B",
  "postingDate": "2026-08-21",
  "rule": "sum(debit) = sum(credit). Employee deductions credit a payable; employer contributions debit an expense and credit the same payable.",
  "totals": {
    "lines": 9,
    "debit": "10542.17",
    "credit": "10542.17",
    "difference": "0.00"
  },
  "lines": [
    {
      "line_no": 1,
      "account_code": "6000",
      "account_name": "Wages expense",
      "description": "Gross pay for the period",
      "debit": "9072.00",
      "credit": "0.00"
    },
    {
      "line_no": 2,
      "account_code": "6100",
      "account_name": "Pension expense, employer",
      "description": "Employer pension contribution",
      "debit": "272.16",
      "credit": "0.00"
    },
    {
      "line_no": 3,
      "account_code": "6110",
      "account_name": "Payroll tax expense",
      "description": "Employer payroll tax",
      "debit": "694.01",
      "credit": "0.00"
    },
    {
      "line_no": 4,
      "account_code": "6120",
      "account_name": "Employee benefit expense",
      "description": "Employer health contribution",
      "debit": "504.00",
      "credit": "0.00"
    },
    {
      "line_no": 5,
      "account_code": "2200",
      "account_name": "Income tax payable",
      "description": "Income tax withheld from pay",
      "debit": "0.00",
      "credit": "1632.96"
    },
    {
      "line_no": 6,
      "account_code": "2210",
      "account_name": "Pension payable",
      "description": "Employee and employer pension contributions",
      "debit": "0.00",
      "credit": "725.76"
    },
    {
      "line_no": 7,
      "account_code": "2220",
      "account_name": "Health benefit payable",
      "description": "Employee and employer health contributions",
      "debit": "0.00",
      "credit": "840.00"
    },
    {
      "line_no": 8,
      "account_code": "2230",
      "account_name": "Payroll tax payable",
      "description": "Employer payroll tax due",
      "debit": "0.00",
      "credit": "694.01"
    },
    {
      "line_no": 9,
      "account_code": "2100",
      "account_name": "Net pay payable",
      "description": "Net pay due to employees",
      "debit": "0.00",
      "credit": "6649.44"
    }
  ]
}