2009/01/01 Entry
    Assets:Cash                $10,000.00
    Equity:Opening Balances

2009/02/01 Entry
    Expenses:Cash                 $100.00
    Assets:Cash

2009/02/02 Entry
    Expenses:Cash                 $100.00
    Assets:Cash

2009/02/03 Entry
    Expenses:Cash                 $100.00
    Assets:Cash                  $-100.00 = $9,700.00

2009/02/04 Entry
    Expenses:Cash                 $100.00
    Assets:Cash                  $-100.00 = $9,600.00

2009/02/05 Entry
    Expenses:Cash                 $100.00
    Assets:Cash

2009/02/05 Entry
    Expenses:Cash
    Assets:Cash                         = ($4,000.00 + $100.00)

$ hledger -f- check

#test bal
#           $4,100.00  Assets:Cash
#         $-10,000.00  Equity:Opening Balances
#           $5,900.00  Expenses:Cash
#--------------------
#                   0
#end test
#