2001-01-05: initial balance
 - initial   : -400.00 CAD
 - chequing  : 400.00 CAD

2001-01-07: transfer to savings
 - chequing  : -300.00
 - savings   :  300.00

2001-02-08: test for unusual account name
 - initial   : -4.00 USD
 - a.b/c     : 4.00 USD

2001-02-09: currency conversion
 - savings    : -100.00 CAD
 - savings_usd: 80.00 USD

2001-02-10: check for floating-point error
 - initial: -0.0001 CAD
 - chequing: -0.0002 CAD
 - savings: 0.0003 CAD

2001-02-10: clean up
 - initial: 0.0001 CAD
 - chequing: 0.0002 CAD
 - savings: -0.0003 CAD