% Borrowing and Lending

```journal
2020-01-01 lend to Trusty Tara
  assets:bank:checking
  assets:receivable:tt    100 = 100
  
2020-02-15 Tara payment
  assets:receivable:tt    -50
  assets:bank:checking

2020-03-15 Tara payment
  assets:receivable:tt    -50 = 0
  assets:bank:checking
```