valuation-2016

{
  "addedItems": [
    {
      "item": {
        "id": "bought_ppe_credit",
        "sourceText": " bought ppe/equipment/machinery (paid credit)",
        "debitPost": "Property, Plant & Equipment",
        "creditPost": "Accounts payable"
      },
      "sum": 150,
      "date": "01.01"
    },
    {
      "item": {
        "id": "bought_inventory_cash",
        "sourceText": " bought inventory (cash)",
        "debitPost": "Inventory",
        "creditPost": "Cash"
      },
      "sum": 80,
      "date": "01.01"
    },
    {
      "item": {
        "id": "goods_sold_account",
        "sourceText": " sold goods on account",
        "debitPost": "Accounts Receivable",
        "creditPost": "Sales Revenue"
      },
      "sum": 100,
      "date": "01.01"
    },
    {
      "item": {
        "id": "interest_income_earned",
        "sourceText": "Interest income earned on cash and cash equivalent paid in cash",
        "debitPost": "Cash",
        "creditPost": "Interest Income"
      },
      "sum": 3,
      "date": "01.01"
    },
    {
      "item": {
        "id": "got_loan_lt",
        "sourceText": "got a loan (LT)",
        "debitPost": "Cash",
        "creditPost": "Bank Loan (LT)"
      },
      "sum": 100,
      "date": "01.01"
    },
    {
      "item": {
        "id": "interest_expense_paid",
        "sourceText": "Interest expense paid in cash",
        "debitPost": "Interest Expenses",
        "creditPost": "Cash"
      },
      "sum": 5,
      "date": "01.01"
    },
    {
      "item": {
        "id": "paid_back_loan_lt",
        "sourceText": "downpayment on loan (LT)",
        "debitPost": "Bank Loan (LT)",
        "creditPost": "Cash"
      },
      "sum": 70,
      "date": "01.01"
    },
    {
      "item": {
        "id": "goods_reduced_accounts",
        "sourceText": " reduce inventory (against cost of goods sold)",
        "debitPost": "Cost of goods sold",
        "creditPost": "Inventory"
      },
      "sum": 30,
      "date": "01.01"
    }
  ],
  "adjustments": [],
  "incomeStatementAsOf": "",
  "depreciationSum": 0,
  "interestPaidSum": 0,
  "transferNetIncomeToRetainedEarnings": 1,
  "initBalance": {
    "PPE": 0,
    "accDepr": 0,
    "inventory": 0,
    "accountsReceivable": 0,
    "cash": 200,
    "shareCap": 200,
    "retainedEarnings": 0,
    "bankLoanST": 0,
    "bankLoanLT": 0,
    "accountsPayable": 0
  }
}