2019-06-30 Conversion balances
    Assets:Current:Cash at Bank             $1000.00
    Assets:Current:Cash on Hand               $50.00
    Assets:Current:Inventory                     100 Widgets {$5.00}
    Assets:Non-current:Plant                $5000.00
    Equity:Retained Earnings

2019-07-01 Loan
    Assets:Current:Cash at Bank              $500.00
    Liabilities:Non-current:Business Loan

2019-07-02 Application
    Assets:Current:International Account      100.00 EUR @ $1.10
    Assets:Current:Cash at Bank

2019-07-03 Inventory purchases
    Assets:Current:Inventory                      50 Widgets {$7.00}
    Assets:Current:Cash at Bank

2019-08-01 Interest on business loan
    Expenses:Interest                        $100.00
    Liabilities:Non-current:Business Loan

2019-08-02 Application
    Assets:Current:International Account      100.00 EUR @ $1.05
    Assets:Current:Cash at Bank

2019-09-01 Paycheck
    Assets:Current:Cash at Bank              $200.00
    Income:Wages

2019-09-02 Redemption
    Assets:Current:Cash at Bank               $57.50
    Assets:Current:International Account      -50.00 EUR {$1.10} @ $1.15
    Income:Capital Gains

2019-10-01 Depreciation
    Expenses:Depreciation                    $500.00
    Assets:Non-current:Plant:Less Accumulated Depreciation

P 2019-10-01 00:00:00 EUR $1.30