diff --git a/examples/sample.journal b/examples/sample.journal
index 4f0f095ea..dc2494759 100644
--- a/examples/sample.journal
+++ b/examples/sample.journal
@@ -14,17 +14,21 @@
 ;   salary
 ; liabilities
 ;   debts
-account assets:bank:checking
-account income:salary
-account income:gifts
-account assets:bank:saving
-account assets:cash
-account expenses:food
-account expenses:supplies
-account liabilities:debts
-commodity $
 
-2018/01/01 income
+; declare accounts:
+; account assets:bank:checking
+; account income:salary
+; account income:gifts
+; account assets:bank:saving
+; account assets:cash
+; account expenses:food
+; account expenses:supplies
+; account liabilities:debts
+
+; declare commodities:
+; commodity $
+
+2008/01/01 income
     assets:bank:checking  $1
     income:salary