include accounts.journal
include commodities.journal
include payees.journal

2021-01-01 opening balances
    assets:checking                               $0
    liabilities:credit card                       $0
    equity

; If you prefer to hide equity, use this form instead (and comment out equity in accounts.journal):
; 2021-01-01 opening balances
;     (assets:checking)                             $0
;     (liabilities:credit card)                     $0