1apply account Master Account 2 32012-03-12 KFC 4 Expenses:Food $20 5 Assets:Cash 6 7end apply account 8 9apply account Master Account 10 112012-03-12 KFC 12 Expenses:Food $20 13 Assets:Cash 14 15end apply 16 17apply account Master Account 18 192012-03-12 KFC 20 Expenses:Food $20 21 Assets:Cash 22 23end 24 25apply account Master Account 26include dir-apply.dat 27end 28 29test reg food 3012-Mar-12 KFC Master A:Expenses:Food $20 $20 3112-Mar-12 KFC Master A:Expenses:Food $20 $40 3212-Mar-12 KFC Master A:Expenses:Food $20 $60 3312-Mar-12 KFC Master A:Expenses:Food $40 $100 34end test 35