2022-01-01 open Assets:Checking
2022-01-01 open Liabilities:Doctor
2022-01-01 open Expenses:Health

2022-01-01 * "doctor" "payment made"
    Liabilities:Doctor    -50 USD
    Expenses:Health        50 USD

2022-01-08 * "doctor" "payment cleared"
    Assets:Checking       -50 USD
    Liabilities:Doctor     50 USD

