{
  "schema_version": "d30-observed-journal-export-v1",
  "ledger_id": "CB-GENERAL",
  "entity_id": "CB-A",
  "authoritative_last_sequence": "3",
  "trusted_observer_receipt_at": "2026-10-24T22:44:15.610Z",
  "evidence_scope": "First complete archive observation after acknowledged writes; no earlier availability or physical commit timestamp asserted.",
  "accounts": [
    {
      "account_id": "card_settlement_payable_usd",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "USD",
      "account_type": "liability",
      "normal_side": "credit",
      "status": "active"
    },
    {
      "account_id": "cash_eur",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "EUR",
      "account_type": "asset",
      "normal_side": "debit",
      "status": "active"
    },
    {
      "account_id": "cash_usd",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "USD",
      "account_type": "asset",
      "normal_side": "debit",
      "status": "active"
    },
    {
      "account_id": "closed_deposits_usd",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "USD",
      "account_type": "liability",
      "normal_side": "credit",
      "status": "closed"
    },
    {
      "account_id": "deposits_ada_eur",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "EUR",
      "account_type": "liability",
      "normal_side": "credit",
      "status": "active"
    },
    {
      "account_id": "deposits_ada_usd",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "USD",
      "account_type": "liability",
      "normal_side": "credit",
      "status": "active"
    },
    {
      "account_id": "deposits_ben_usd",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "USD",
      "account_type": "liability",
      "normal_side": "credit",
      "status": "active"
    },
    {
      "account_id": "deposits_cora_usd",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "USD",
      "account_type": "liability",
      "normal_side": "credit",
      "status": "active"
    },
    {
      "account_id": "fee_income_usd",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "USD",
      "account_type": "income",
      "normal_side": "credit",
      "status": "active"
    },
    {
      "account_id": "interest_expense_usd",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "USD",
      "account_type": "expense",
      "normal_side": "debit",
      "status": "active"
    },
    {
      "account_id": "opening_equity_usd",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "USD",
      "account_type": "equity",
      "normal_side": "credit",
      "status": "active"
    },
    {
      "account_id": "unallocated_receipts_usd",
      "ledger_id": "CB-GENERAL",
      "entity_id": "CB-A",
      "currency": "USD",
      "account_type": "liability",
      "normal_side": "credit",
      "status": "active"
    }
  ],
  "journal_rows": [
    {
      "command": {
        "legs": [
          {
            "side": "debit",
            "account_id": "cash_usd",
            "amount_minor": "100000"
          },
          {
            "side": "credit",
            "account_id": "deposits_ada_usd",
            "amount_minor": "97600"
          },
          {
            "side": "credit",
            "account_id": "deposits_cora_usd",
            "amount_minor": "2400"
          }
        ],
        "currency": "USD",
        "entity_id": "CB-A",
        "ledger_id": "CB-GENERAL",
        "journal_id": "J-OPENING",
        "effective_at": "2026-10-22T09:00:00.000Z",
        "booking_period": "2026-10",
        "schema_version": "d30-journal-v1",
        "source_available_at": "2026-10-22T09:00:00.000Z",
        "business_operation_id": "OP-OPENING"
      },
      "sequence": "1",
      "recorded_at": "2026-10-24T22:44:13.283Z",
      "adjustment_reason": ""
    },
    {
      "command": {
        "legs": [
          {
            "side": "debit",
            "account_id": "deposits_ada_usd",
            "amount_minor": "12000"
          },
          {
            "side": "credit",
            "account_id": "card_settlement_payable_usd",
            "amount_minor": "12000"
          }
        ],
        "currency": "USD",
        "entity_id": "CB-A",
        "ledger_id": "CB-GENERAL",
        "journal_id": "J-C-CANONICAL-PARTIAL",
        "effective_at": "2026-10-22T10:00:00.000Z",
        "booking_period": "2026-10",
        "schema_version": "d30-journal-v1",
        "source_available_at": "2026-10-22T10:00:00.000Z",
        "business_operation_id": "JOP-C-CANONICAL-PARTIAL"
      },
      "sequence": "2",
      "recorded_at": "2026-10-24T22:44:14.096Z",
      "adjustment_reason": ""
    },
    {
      "command": {
        "legs": [
          {
            "side": "debit",
            "account_id": "deposits_ada_usd",
            "amount_minor": "10000"
          },
          {
            "side": "credit",
            "account_id": "card_settlement_payable_usd",
            "amount_minor": "10000"
          }
        ],
        "currency": "USD",
        "entity_id": "CB-A",
        "ledger_id": "CB-GENERAL",
        "journal_id": "J-C-CANONICAL-FINAL",
        "effective_at": "2026-10-22T10:00:00.000Z",
        "booking_period": "2026-10",
        "schema_version": "d30-journal-v1",
        "source_available_at": "2026-10-22T10:00:00.000Z",
        "business_operation_id": "JOP-C-CANONICAL-FINAL"
      },
      "sequence": "3",
      "recorded_at": "2026-10-24T22:44:15.082Z",
      "adjustment_reason": ""
    }
  ]
}
