{"abstract":"A corrected resubmission of a previously rejected entry is refused as a duplicate.","category":"Double-entry ledger accounting","checks":7,"contract":"x = {'chart': {account: type}, 'entries': [[entry_id, [[account, 'D'|'C', cents], ...]], ...]}. Types asset, expense and dividend are debit-normal; liability, equity, revenue and contra_asset are credit-normal. An entry is posted only if its id has not already been posted, it has at least two lines, every account is in the chart, every side is 'D' or 'C', every amount is a positive integer and total debits equal total credits; otherwise the whole entry is rejected and its id appended to 'rejected' (a rejected id may be resubmitted later). Return {'balances': normal-signed balance of every chart account (zero and negative included), 'rejected': ids in order}.","contract_signature":"x","evaluation_group":"w2-double-entry-ledger-accounting-journal-posting","failed_approach":"Also blocking ids found in the rejected list still refuses legitimate resubmissions of fixed entries.","family":"w2-double-entry-ledger-accounting-journal-posting-duplicate-id-bookkeeping","id":"FA-57861","implementations":{"attempt":{"sha256":"bd80c92f6e2bfecde4b0f6fd803928a5cec2deb0cbeb0a18415f0d4853ce24eb","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    chart = x['chart']\n    debit_normal = {'asset', 'expense', 'dividend'}\n    bal = {a: 0 for a in chart}\n    rejected = []\n    posted = set()\n    for eid, lines in x['entries']:\n        ok = eid not in posted and eid not in rejected and len(lines) >= 2\n        dr = cr = 0\n        for acct, side, amt in lines:\n            if acct not in chart or side not in ('D', 'C') or amt <= 0:\n                ok = False\n            elif side == 'D':\n                dr += amt\n            else:\n                cr += amt\n        if not ok or dr != cr:\n            rejected.append(eid)\n            continue\n        posted.add(eid)\n        for acct, side, amt in lines:\n            sign = 1 if (side == 'D') == (chart[acct] in debit_normal) else -1\n            bal[acct] += sign * amt\n    return {'balances': bal, 'rejected': rejected}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: duplicate id bookkeeping', {'chart': {'capital': 'equity', 'rent': 'expense', 'cash': 'asset', 'receivable': 'asset', 'drawings': 'dividend', 'equipment': 'asset', 'wages': 'expense', 'sales': 'revenue'}, 'entries': [['J2', [['suspense', 'C', 999], ['sales', 'D', 999]]], ['J5', [['wages', 'C', 250], ['equipment', 'D', 250]]], ['J3', [['wages', 'C', 40], ['rent', 'D', 40]]], ['J5', [['drawings', 'C', 100], ['wages', 'C', 0], ['sales', 'D', 100], ['wages', 'D', 0]]], ['J4', [['equipment', 'D', 1200], ['wages', 'C', 1200]]], ['J2', [['rent', 'D', 100], ['equipment', 'C', 100]]]]}, {'balances': {'capital': 0, 'rent': 140, 'cash': 0, 'receivable': 0, 'drawings': 0, 'equipment': 1350, 'wages': -1490, 'sales': 0}, 'rejected': ['J2', 'J5']}], ['control 1', {'chart': {'acc_depr': 'contra_asset', 'drawings': 'dividend', 'payable': 'liability', 'equipment': 'asset', 'capital': 'equity'}, 'entries': [['J1', [['payable', 'D', 40], ['equipment', 'C', 40]]], ['J3', [['equipment', 'C', 5000], ['payable', 'D', 5000]]], ['J1', [['acc_depr', 'C', 1200], ['payable', 'D', 1170], ['payable', 'D', 30]]], ['J4', [['equipment', 'C', 5000], ['acc_depr', 'D', 4970], ['acc_depr', 'D', 30]]], ['J3', [['acc_depr', 'D', -40], ['equipment', 'C', -40]]]]}, {'balances': {'acc_depr': -5000, 'drawings': 0, 'payable': -5040, 'equipment': -10040, 'capital': 0}, 'rejected': ['J1', 'J3']}], ['control 2', {'chart': {'wages': 'expense', 'acc_depr': 'contra_asset', 'equipment': 'asset', 'cash': 'asset', 'receivable': 'asset'}, 'entries': [['J5', [['equipment', 'D', 100], ['wages', 'C', 100]]], ['J2', [['receivable', 'C', 250], ['acc_depr', 'D', 250]]], ['J1', [['acc_depr', 'C', 999], ['receivable', 'D', 999]]], ['J5', [['equipment', 'D', -250], ['cash', 'C', -250]]], ['J4', [['acc_depr', 'D', -1200], ['cash', 'C', -1200]]], ['J5', [['suspense', 'C', 40], ['receivable', 'D', 40]]]]}, {'balances': {'wages': -100, 'acc_depr': 749, 'equipment': 100, 'cash': 0, 'receivable': 749}, 'rejected': ['J5', 'J4', 'J5']}], ['control 3', {'chart': {'drawings': 'dividend', 'wages': 'expense', 'receivable': 'asset', 'rent': 'expense', 'cash': 'asset'}, 'entries': [['J4', [['receivable', 'C', 5000], ['cash', 'D', 4970], ['cash', 'D', 30]]], ['J1', [['drawings', 'D', 40], ['receivable', 'C', 40]]], ['J3', []]]}, {'balances': {'drawings': 40, 'wages': 0, 'receivable': -5040, 'rent': 0, 'cash': 5000}, 'rejected': ['J3']}], ['control 4', {'chart': {'equipment': 'asset', 'payable': 'liability', 'cash': 'asset', 'drawings': 'dividend', 'capital': 'equity', 'acc_depr': 'contra_asset'}, 'entries': [['J4', [['equipment', 'C', 250], ['payable', 'D', 250]]], ['J2', [['payable', 'C', 999], ['cash', 'D', 999]]], ['J5', [['drawings', 'C', 40], ['capital', 'D', 30], ['capital', 'D', 10]]], ['J1', [['equipment', 'D', 5000], ['suspense', 'C', 5000]]]]}, {'balances': {'equipment': -250, 'payable': 749, 'cash': 999, 'drawings': -40, 'capital': -40, 'acc_depr': 0}, 'rejected': ['J1']}], ['control 5', {'chart': {'drawings': 'dividend', 'capital': 'equity', 'rent': 'expense', 'payable': 'liability', 'receivable': 'asset', 'loan': 'liability', 'equipment': 'asset'}, 'entries': [['J1', [['capital', 'D', -100], ['drawings', 'C', -100]]], ['J2', [['payable', 'C', 5000], ['rent', 'D', 30], ['rent', 'D', 4970]]], ['J2', [['loan', 'C', 5000], ['equipment', 'D', 5000]]]]}, {'balances': {'drawings': 0, 'capital': 0, 'rent': 5000, 'payable': 5000, 'receivable': 0, 'loan': 0, 'equipment': 0}, 'rejected': ['J1', 'J2']}], ['control 6', {'chart': {'loan': 'liability', 'capital': 'equity', 'rent': 'expense', 'cash': 'asset', 'sales': 'revenue', 'drawings': 'dividend', 'receivable': 'asset'}, 'entries': [['J2', [['sales', 'D', 100], ['loan', 'C', 100]]], ['J5', [['drawings', 'D', 30], ['drawings', 'D', 969], ['sales', 'C', 999]]], ['J3', []], ['J4', []], ['J4', []], ['J2', [['cash', 'C', 1200], ['rent', 'D', 1200]]]]}, {'balances': {'loan': 100, 'capital': 0, 'rent': 0, 'cash': 0, 'sales': 899, 'drawings': 999, 'receivable': 0}, 'rejected': ['J3', 'J4', 'J4', 'J2']}]], [['regression: duplicate id bookkeeping', {'chart': {'rent': 'expense', 'receivable': 'asset', 'equipment': 'asset', 'sales': 'revenue', 'cash': 'asset', 'drawings': 'dividend', 'capital': 'equity'}, 'entries': [['J2', [['cash', 'D', 30], ['drawings', 'C', 5000], ['cash', 'D', 4970]]], ['J5', [['cash', 'C', 1200], ['drawings', 'D', 1200]]], ['J2', [['drawings', 'D', 1200], ['sales', 'C', 1200]]], ['J4', [['capital', 'D', 100], ['suspense', 'C', 100]]], ['J4', [['sales', 'D', 40], ['equipment', 'C', 40]]], ['J3', [['rent', 'C', 998], ['sales', 'D', 999]]]]}, {'balances': {'rent': 0, 'receivable': 0, 'equipment': -40, 'sales': -40, 'cash': 3800, 'drawings': -3800, 'capital': 0}, 'rejected': ['J2', 'J4', 'J3']}], ['control 1', {'chart': {'acc_depr': 'contra_asset', 'loan': 'liability', 'equipment': 'asset', 'sales': 'revenue', 'wages': 'expense'}, 'entries': [['J3', [['acc_depr', 'D', 30], ['acc_depr', 'D', 4970], ['loan', 'C', 5000]]], ['J2', [['loan', 'D', 4970], ['loan', 'D', 30], ['acc_depr', 'C', 5000]]], ['J3', [['loan', 'D', 5000], ['wages', 'C', 4999]]], ['J4', [['sales', 'D', 999], ['acc_depr', 'C', 999]]], ['J3', [['loan', 'C', 40], ['sales', 'D', 40]]]]}, {'balances': {'acc_depr': 999, 'loan': 0, 'equipment': 0, 'sales': -999, 'wages': 0}, 'rejected': ['J3', 'J3']}], ['control 2', {'chart': {'drawings': 'dividend', 'sales': 'revenue', 'equipment': 'asset', 'cash': 'asset', 'receivable': 'asset'}, 'entries': [['J5', [['drawings', 'C', 1200], ['equipment', 'D', 1200]]], ['J3', [['receivable', 'C', 250], ['drawings', 'D', 250]]], ['J4', [['receivable', 'D', 999], ['drawings', 'C', 999]]]]}, {'balances': {'drawings': -1949, 'sales': 0, 'equipment': 1200, 'cash': 0, 'receivable': 749}, 'rejected': []}], ['control 3', {'chart': {'equipment': 'asset', 'sales': 'revenue', 'payable': 'liability', 'cash': 'asset', 'drawings': 'dividend', 'capital': 'equity', 'receivable': 'asset', 'acc_depr': 'contra_asset'}, 'entries': [['J2', [['payable', 'C', 40], ['capital', 'D', 40]]], ['J5', [['acc_depr', 'C', 250], ['payable', 'D', 30], ['payable', 'D', 220]]], ['J1', [['cash', 'D', 999], ['acc_depr', 'C', 999]]]]}, {'balances': {'equipment': 0, 'sales': 0, 'payable': -210, 'cash': 999, 'drawings': 0, 'capital': -40, 'receivable': 0, 'acc_depr': 1249}, 'rejected': []}], ['control 4', {'chart': {'payable': 'liability', 'rent': 'expense', 'equipment': 'asset', 'sales': 'revenue', 'acc_depr': 'contra_asset', 'capital': 'equity', 'cash': 'asset', 'drawings': 'dividend'}, 'entries': [['J3', [['equipment', 'C', 100], ['payable', 'D', 100]]], ['J3', [['drawings', 'D', 250], ['acc_depr', 'C', 250]]], ['J4', [['capital', 'D', 250], ['sales', 'C', 250]]], ['J1', [['equipment', 'D', 30], ['acc_depr', 'C', 5000], ['equipment', 'D', 4970]]], ['J4', [['sales', 'D', 40], ['cash', 'C', 40]]], ['J5', [['payable', 'D', 1170], ['cash', 'C', 1200], ['payable', 'D', 30]]]]}, {'balances': {'payable': -1300, 'rent': 0, 'equipment': 4900, 'sales': 250, 'acc_depr': 5000, 'capital': -250, 'cash': -1200, 'drawings': 0}, 'rejected': ['J3', 'J4']}], ['control 5', {'chart': {'sales': 'revenue', 'drawings': 'dividend', 'receivable': 'asset', 'cash': 'asset', 'wages': 'expense', 'loan': 'liability', 'acc_depr': 'contra_asset'}, 'entries': [['J1', [['loan', 'C', 5000], ['drawings', 'D', 30], ['drawings', 'D', 4970]]], ['J5', [['cash', 'C', 999], ['acc_depr', 'D', 999]]], ['J3', [['acc_depr', 'D', 250], ['drawings', 'C', 250]]]]}, {'balances': {'sales': 0, 'drawings': 4750, 'receivable': 0, 'cash': -999, 'wages': 0, 'loan': 5000, 'acc_depr': -1249}, 'rejected': []}], ['control 6', {'chart': {'receivable': 'asset', 'payable': 'liability', 'capital': 'equity', 'acc_depr': 'contra_asset', 'drawings': 'dividend'}, 'entries': [['J4', [['capital', 'D', 10], ['capital', 'D', 30], ['drawings', 'C', 40]]], ['J4', [['drawings', 'D', 1200], ['capital', 'C', 1200]]], ['J2', [['capital', 'C', 100], ['drawings', 'D', 100]]], ['J4', [['capital', 'D', 220], ['capital', 'D', 30], ['drawings', 'C', 250]]], ['J5', [['payable', 'C', 1200], ['capital', 'D', 1170], ['capital', 'D', 30]]], ['J3', [['payable', 'D', 999], ['suspense', 'C', 999]]]]}, {'balances': {'receivable': 0, 'payable': 1200, 'capital': -1140, 'acc_depr': 0, 'drawings': 60}, 'rejected': ['J4', 'J4', 'J3']}]], [['regression: duplicate id bookkeeping', {'chart': {'cash': 'asset', 'capital': 'equity', 'rent': 'expense', 'loan': 'liability', 'acc_depr': 'contra_asset', 'payable': 'liability', 'receivable': 'asset', 'wages': 'expense'}, 'entries': [['J4', [['capital', 'D', 1200], ['cash', 'C', 1200]]], ['J1', []], ['J3', [['cash', 'C', 1200], ['rent', 'D', 1200]]], ['J3', [['rent', 'D', 30], ['cash', 'C', 999], ['rent', 'D', 969]]], ['J1', [['receivable', 'D', 40], ['rent', 'C', 40]]]]}, {'balances': {'cash': -2400, 'capital': -1200, 'rent': 1160, 'loan': 0, 'acc_depr': 0, 'payable': 0, 'receivable': 40, 'wages': 0}, 'rejected': ['J1', 'J3']}], ['control 1', {'chart': {'equipment': 'asset', 'capital': 'equity', 'sales': 'revenue', 'rent': 'expense', 'loan': 'liability'}, 'entries': [['J5', [['sales', 'D', 1200], ['loan', 'C', 1200]]], ['J3', [['capital', 'D', 999], ['sales', 'C', 999]]], ['J1', [['loan', 'C', 100], ['rent', 'D', 100]]], ['J1', [['capital', 'D', 100], ['sales', 'C', 100]]], ['J4', [['equipment', 'C', 5000], ['rent', 'D', 5000]]], ['J3', [['equipment', 'D', 999], ['suspense', 'C', 999]]], ['J2', [['capital', 'D', 999], ['rent', 'C', 999]]]]}, {'balances': {'equipment': -5000, 'capital': -1998, 'sales': -201, 'rent': 4101, 'loan': 1300}, 'rejected': ['J1', 'J3']}], ['control 2', {'chart': {'payable': 'liability', 'acc_depr': 'contra_asset', 'receivable': 'asset', 'equipment': 'asset', 'cash': 'asset', 'capital': 'equity'}, 'entries': [['J4', [['equipment', 'D', 0], ['payable', 'C', 999], ['equipment', 'C', 0], ['capital', 'D', 999]]], ['J5', [['payable', 'C', 0], ['acc_depr', 'D', 250], ['payable', 'D', 0], ['receivable', 'C', 250]]], ['J1', [['payable', 'C', 1200], ['equipment', 'D', 1200]]]]}, {'balances': {'payable': 1200, 'acc_depr': 0, 'receivable': 0, 'equipment': 1200, 'cash': 0, 'capital': 0}, 'rejected': ['J4', 'J5']}], ['control 3', {'chart': {'capital': 'equity', 'equipment': 'asset', 'cash': 'asset', 'drawings': 'dividend', 'rent': 'expense', 'receivable': 'asset', 'acc_depr': 'contra_asset'}, 'entries': [['J4', [['acc_depr', 'C', 0], ['acc_depr', 'D', 0], ['drawings', 'C', 999], ['capital', 'D', 999]]], ['J4', [['equipment', 'D', -250], ['drawings', 'C', -250]]], ['J2', [['receivable', 'D', 100], ['drawings', 'C', 100]]]]}, {'balances': {'capital': 0, 'equipment': 0, 'cash': 0, 'drawings': -100, 'rent': 0, 'receivable': 100, 'acc_depr': 0}, 'rejected': ['J4', 'J4']}], ['control 4', {'chart': {'receivable': 'asset', 'drawings': 'dividend', 'loan': 'liability', 'acc_depr': 'contra_asset', 'rent': 'expense', 'sales': 'revenue'}, 'entries': [['J3', [['receivable', 'C', 999], ['acc_depr', 'D', 999]]], ['J1', [['rent', 'D', 30], ['drawings', 'C', 250], ['rent', 'D', 220]]], ['J5', [['drawings', 'C', 5000], ['receivable', 'D', 0], ['loan', 'D', 5000], ['receivable', 'C', 0]]]]}, {'balances': {'receivable': -999, 'drawings': -250, 'loan': 0, 'acc_depr': -999, 'rent': 250, 'sales': 0}, 'rejected': ['J5']}], ['control 5', {'chart': {'wages': 'expense', 'receivable': 'asset', 'loan': 'liability', 'drawings': 'dividend', 'rent': 'expense', 'cash': 'asset'}, 'entries': [['J1', [['cash', 'D', 999], ['loan', 'C', 999]]], ['J2', [['cash', 'D', 0], ['cash', 'C', 0], ['rent', 'C', 250], ['loan', 'D', 250]]], ['J1', [['receivable', 'D', 220], ['rent', 'C', 250], ['receivable', 'D', 30]]], ['J1', [['receivable', 'C', 250], ['loan', 'D', 250]]]]}, {'balances': {'wages': 0, 'receivable': 0, 'loan': 999, 'drawings': 0, 'rent': 0, 'cash': 999}, 'rejected': ['J2', 'J1', 'J1']}], ['control 6', {'chart': {'wages': 'expense', 'receivable': 'asset', 'rent': 'expense', 'loan': 'liability', 'equipment': 'asset', 'sales': 'revenue'}, 'entries': [['J4', [['loan', 'D', 30], ['equipment', 'C', 999], ['loan', 'D', 969]]], ['J2', [['suspense', 'C', 100], ['equipment', 'D', 100]]], ['J3', [['receivable', 'D', 1170], ['wages', 'C', 1200], ['receivable', 'D', 30]]], ['J4', [['receivable', 'D', 30], ['receivable', 'D', 220], ['wages', 'C', 250]]]]}, {'balances': {'wages': -1200, 'receivable': 1200, 'rent': 0, 'loan': -999, 'equipment': -999, 'sales': 0}, 'rejected': ['J2', 'J4']}]], [['regression: duplicate id bookkeeping', {'chart': {'receivable': 'asset', 'cash': 'asset', 'capital': 'equity', 'acc_depr': 'contra_asset', 'payable': 'liability'}, 'entries': [['J2', [['acc_depr', 'D', 1200], ['cash', 'C', 1200]]], ['J4', [['acc_depr', 'D', 999], ['suspense', 'C', 999]]], ['J5', [['acc_depr', 'C', 5000], ['capital', 'D', 4970], ['capital', 'D', 30]]], ['J3', [['capital', 'C', 5000], ['cash', 'D', 5000]]], ['J4', [['payable', 'D', 220], ['receivable', 'C', 250], ['payable', 'D', 30]]], ['J4', [['cash', 'D', 30], ['cash', 'D', 969], ['payable', 'C', 999]]]]}, {'balances': {'receivable': -250, 'cash': 3800, 'capital': 0, 'acc_depr': 3800, 'payable': -250}, 'rejected': ['J4', 'J4']}], ['control 1', {'chart': {'equipment': 'asset', 'sales': 'revenue', 'drawings': 'dividend', 'receivable': 'asset', 'loan': 'liability'}, 'entries': [['J3', [['loan', 'D', 999], ['receivable', 'C', 999]]], ['J5', [['loan', 'C', 5000], ['sales', 'D', 0], ['drawings', 'D', 5000], ['sales', 'C', 0]]], ['J2', [['drawings', 'D', 100], ['suspense', 'C', 100]]], ['J4', [['sales', 'D', 30], ['equipment', 'C', 100], ['sales', 'D', 70]]]]}, {'balances': {'equipment': -100, 'sales': -100, 'drawings': 0, 'receivable': -999, 'loan': -999}, 'rejected': ['J5', 'J2']}], ['control 2', {'chart': {'loan': 'liability', 'receivable': 'asset', 'drawings': 'dividend', 'sales': 'revenue', 'acc_depr': 'contra_asset', 'rent': 'expense'}, 'entries': [['J3', [['drawings', 'D', 5000], ['acc_depr', 'C', 5001]]], ['J5', [['loan', 'C', 1200], ['receivable', 'D', 1200]]], ['J4', [['receivable', 'D', 30], ['receivable', 'D', 10], ['drawings', 'C', 40]]], ['J2', [['drawings', 'C', 250], ['sales', 'D', 250]]]]}, {'balances': {'loan': 1200, 'receivable': 1240, 'drawings': -290, 'sales': -250, 'acc_depr': 0, 'rent': 0}, 'rejected': ['J3']}], ['control 3', {'chart': {'acc_depr': 'contra_asset', 'capital': 'equity', 'loan': 'liability', 'payable': 'liability', 'equipment': 'asset', 'sales': 'revenue', 'wages': 'expense', 'drawings': 'dividend'}, 'entries': [['J5', [['drawings', 'C', 1200], ['wages', 'D', 1170], ['wages', 'D', 30]]], ['J5', [['equipment', 'D', 1200], ['drawings', 'C', 1200]]], ['J3', [['capital', 'D', 250], ['loan', 'C', 250]]], ['J3', [['loan', 'D', 250], ['drawings', 'C', 250]]], ['J1', [['equipment', 'C', 100], ['payable', 'C', 0], ['payable', 'D', 0], ['loan', 'D', 100]]], ['J5', [['sales', 'D', 5000], ['loan', 'C', 5000]]]]}, {'balances': {'acc_depr': 0, 'capital': -250, 'loan': 250, 'payable': 0, 'equipment': 0, 'sales': 0, 'wages': 1200, 'drawings': -1200}, 'rejected': ['J5', 'J3', 'J1', 'J5']}], ['control 4', {'chart': {'drawings': 'dividend', 'acc_depr': 'contra_asset', 'cash': 'asset', 'receivable': 'asset', 'payable': 'liability', 'equipment': 'asset', 'loan': 'liability'}, 'entries': [['J4', [['loan', 'C', 1200], ['receivable', 'D', 1200]]], ['J5', [['drawings', 'D', 999], ['acc_depr', 'C', 999]]], ['J3', [['cash', 'C', 5000], ['acc_depr', 'D', 30], ['acc_depr', 'D', 4970]]]]}, {'balances': {'drawings': 999, 'acc_depr': -4001, 'cash': -5000, 'receivable': 1200, 'payable': 0, 'equipment': 0, 'loan': 1200}, 'rejected': []}], ['control 5', {'chart': {'equipment': 'asset', 'drawings': 'dividend', 'receivable': 'asset', 'wages': 'expense', 'cash': 'asset', 'capital': 'equity'}, 'entries': [['J5', [['wages', 'C', 5000], ['capital', 'D', 5000]]], ['J2', [['equipment', 'D', 40], ['receivable', 'C', 40]]], ['J4', [['equipment', 'D', 999], ['suspense', 'C', 999]]], ['J2', [['wages', 'C', 5010], ['drawings', 'D', 5000]]]]}, {'balances': {'equipment': 40, 'drawings': 0, 'receivable': -40, 'wages': -5000, 'cash': 0, 'capital': -5000}, 'rejected': ['J4', 'J2']}], ['control 6', {'chart': {'cash': 'asset', 'rent': 'expense', 'acc_depr': 'contra_asset', 'loan': 'liability', 'drawings': 'dividend', 'equipment': 'asset'}, 'entries': [['J3', [['loan', 'D', 999], ['equipment', 'C', 999]]], ['J4', [['equipment', 'C', 100], ['rent', 'D', 100]]], ['J5', [['equipment', 'C', 40], ['drawings', 'D', 30], ['drawings', 'D', 10]]], ['J4', [['equipment', 'C', 1200], ['cash', 'D', 1200]]], ['J3', [['loan', 'D', 100], ['drawings', 'C', 100]]]]}, {'balances': {'cash': 0, 'rent': 100, 'acc_depr': 0, 'loan': -999, 'drawings': 40, 'equipment': -1139}, 'rejected': ['J4', 'J3']}]], [['regression: duplicate id bookkeeping', {'chart': {'equipment': 'asset', 'wages': 'expense', 'capital': 'equity', 'drawings': 'dividend', 'rent': 'expense', 'payable': 'liability', 'loan': 'liability', 'acc_depr': 'contra_asset'}, 'entries': [['J2', [['wages', 'C', 100], ['acc_depr', 'D', 70], ['acc_depr', 'D', 30]]], ['J2', []], ['J5', [['suspense', 'C', 999], ['drawings', 'D', 999]]], ['J4', [['payable', 'D', 999], ['drawings', 'C', 999]]], ['J5', [['rent', 'D', 100], ['acc_depr', 'C', 100]]], ['J3', [['loan', 'C', 999], ['wages', 'D', 999]]], ['J3', [['acc_depr', 'D', 30], ['payable', 'C', 5000], ['acc_depr', 'D', 4970]]]]}, {'balances': {'equipment': 0, 'wages': 899, 'capital': 0, 'drawings': -999, 'rent': 100, 'payable': -999, 'loan': 999, 'acc_depr': 0}, 'rejected': ['J2', 'J5', 'J3']}], ['control 1', {'chart': {'cash': 'asset', 'acc_depr': 'contra_asset', 'capital': 'equity', 'rent': 'expense', 'loan': 'liability', 'receivable': 'asset'}, 'entries': [['J1', [['loan', 'C', 100], ['capital', 'D', 70], ['capital', 'D', 30]]], ['J4', [['acc_depr', 'D', 1170], ['acc_depr', 'D', 30], ['loan', 'C', 1200]]], ['J2', [['cash', 'C', -250], ['receivable', 'D', -250]]], ['J4', [['capital', 'D', 4970], ['capital', 'D', 30], ['receivable', 'C', 5000]]], ['J3', [['loan', 'C', 999], ['receivable', 'D', 999]]], ['J5', [['cash', 'D', 999], ['rent', 'C', 999]]]]}, {'balances': {'cash': 999, 'acc_depr': -1200, 'capital': -100, 'rent': -999, 'loan': 2299, 'receivable': 999}, 'rejected': ['J2', 'J4']}], ['control 2', {'chart': {'sales': 'revenue', 'rent': 'expense', 'equipment': 'asset', 'wages': 'expense', 'drawings': 'dividend'}, 'entries': [['J1', [['sales', 'C', 40], ['rent', 'D', 30], ['rent', 'D', 10]]], ['J1', [['sales', 'D', -40], ['drawings', 'C', -40]]], ['J3', [['wages', 'D', 250], ['drawings', 'C', 250]]]]}, {'balances': {'sales': 40, 'rent': 40, 'equipment': 0, 'wages': 250, 'drawings': -250}, 'rejected': ['J1']}], ['control 3', {'chart': {'receivable': 'asset', 'payable': 'liability', 'sales': 'revenue', 'acc_depr': 'contra_asset', 'wages': 'expense', 'loan': 'liability', 'rent': 'expense', 'cash': 'asset'}, 'entries': [['J1', [['cash', 'D', 100], ['sales', 'C', 100]]], ['J1', []], ['J1', [['wages', 'C', 40], ['sales', 'D', 30], ['sales', 'D', 10]]], ['J2', [['payable', 'D', 999], ['rent', 'C', 999]]], ['J5', [['receivable', 'C', 999], ['cash', 'D', 969], ['cash', 'D', 30]]]]}, {'balances': {'receivable': -999, 'payable': -999, 'sales': 100, 'acc_depr': 0, 'wages': 0, 'loan': 0, 'rent': -999, 'cash': 1099}, 'rejected': ['J1', 'J1']}], ['control 4', {'chart': {'wages': 'expense', 'equipment': 'asset', 'receivable': 'asset', 'payable': 'liability', 'cash': 'asset', 'rent': 'expense'}, 'entries': [['J2', [['wages', 'C', 999], ['cash', 'D', 999]]], ['J4', [['equipment', 'D', 5000], ['payable', 'C', 5000]]], ['J2', [['suspense', 'C', 999], ['payable', 'D', 999]]], ['J5', [['equipment', 'D', 250], ['receivable', 'C', 250]]], ['J4', [['equipment', 'C', 1200], ['cash', 'D', 1200]]], ['J2', [['payable', 'D', 999], ['rent', 'C', 999]]], ['J4', [['payable', 'C', 100], ['wages', 'D', 30], ['wages', 'D', 70]]]]}, {'balances': {'wages': -999, 'equipment': 5250, 'receivable': -250, 'payable': 5000, 'cash': 999, 'rent': 0}, 'rejected': ['J2', 'J4', 'J2', 'J4']}], ['control 5', {'chart': {'wages': 'expense', 'rent': 'expense', 'cash': 'asset', 'capital': 'equity', 'receivable': 'asset'}, 'entries': [['J4', [['wages', 'C', 1200], ['cash', 'D', 1200]]], ['J5', [['wages', 'C', 999], ['capital', 'D', 999]]], ['J3', [['rent', 'C', 100], ['capital', 'D', 30], ['capital', 'D', 70]]], ['J2', [['capital', 'D', 30], ['capital', 'D', 1170], ['receivable', 'C', 1200]]], ['J1', [['wages', 'D', 40], ['cash', 'C', 40]]]]}, {'balances': {'wages': -2159, 'rent': -100, 'cash': 1160, 'capital': -2299, 'receivable': -1200}, 'rejected': []}], ['control 6', {'chart': {'equipment': 'asset', 'drawings': 'dividend', 'rent': 'expense', 'capital': 'equity', 'receivable': 'asset', 'sales': 'revenue', 'payable': 'liability', 'loan': 'liability'}, 'entries': [['J1', [['receivable', 'C', 999], ['equipment', 'D', 999]]], ['J5', []], ['J3', [['sales', 'D', 5000], ['payable', 'C', 5010]]], ['J1', [['loan', 'D', 40], ['receivable', 'C', 40]]]]}, {'balances': {'equipment': 999, 'drawings': 0, 'rent': 0, 'capital': 0, 'receivable': -999, 'sales': 0, 'payable': 0, 'loan': 0}, 'rejected': ['J5', 'J3', 'J1']}]]]\nfor label, args, expected in fixtures[N-1]:\n    try:\n        actual = solve(args)\n    except Exception as exc:\n        actual = 'raised ' + type(exc).__name__\n    check(label, actual, expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"},"broken":{"sha256":"dc6e56ce432ada4777e9d2279d9c0ff73e1f7cb8db93f036ab7161f86a8f475d","source":"\"\"\"Failure Map reference implementation. Python standard library only.\"\"\"\nimport json\n\nN = 1\nobservations = []\ndef solve(x):\n    chart = x['chart']\n    debit_normal = {'asset', 'expense', 'dividend'}\n    bal = {a: 0 for a in chart}\n    rejected = []\n    posted = set()\n    for eid, lines in x['entries']:\n        ok = eid not in posted and len(lines) >= 2\n        posted.add(eid)\n        dr = cr = 0\n        for acct, side, amt in lines:\n            if acct not in chart or side not in ('D', 'C') or amt <= 0:\n                ok = False\n            elif side == 'D':\n                dr += amt\n            else:\n                cr += amt\n        if not ok or dr != cr:\n            rejected.append(eid)\n            continue\n        posted.add(eid)\n        for acct, side, amt in lines:\n            sign = 1 if (side == 'D') == (chart[acct] in debit_normal) else -1\n            bal[acct] += sign * amt\n    return {'balances': bal, 'rejected': rejected}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: duplicate id bookkeeping', {'chart': {'capital': 'equity', 'rent': 'expense', 'cash': 'asset', 'receivable': 'asset', 'drawings': 'dividend', 'equipment': 'asset', 'wages': 'expense', 'sales': 'revenue'}, 'entries': [['J2', [['suspense', 'C', 999], ['sales', 'D', 999]]], ['J5', [['wages', 'C', 250], ['equipment', 'D', 250]]], ['J3', [['wages', 'C', 40], ['rent', 'D', 40]]], ['J5', [['drawings', 'C', 100], ['wages', 'C', 0], ['sales', 'D', 100], ['wages', 'D', 0]]], ['J4', [['equipment', 'D', 1200], ['wages', 'C', 1200]]], ['J2', [['rent', 'D', 100], ['equipment', 'C', 100]]]]}, {'balances': {'capital': 0, 'rent': 140, 'cash': 0, 'receivable': 0, 'drawings': 0, 'equipment': 1350, 'wages': -1490, 'sales': 0}, 'rejected': ['J2', 'J5']}], ['control 1', {'chart': {'acc_depr': 'contra_asset', 'drawings': 'dividend', 'payable': 'liability', 'equipment': 'asset', 'capital': 'equity'}, 'entries': [['J1', [['payable', 'D', 40], ['equipment', 'C', 40]]], ['J3', [['equipment', 'C', 5000], ['payable', 'D', 5000]]], ['J1', [['acc_depr', 'C', 1200], ['payable', 'D', 1170], ['payable', 'D', 30]]], ['J4', [['equipment', 'C', 5000], ['acc_depr', 'D', 4970], ['acc_depr', 'D', 30]]], ['J3', [['acc_depr', 'D', -40], ['equipment', 'C', -40]]]]}, {'balances': {'acc_depr': -5000, 'drawings': 0, 'payable': -5040, 'equipment': -10040, 'capital': 0}, 'rejected': ['J1', 'J3']}], ['control 2', {'chart': {'wages': 'expense', 'acc_depr': 'contra_asset', 'equipment': 'asset', 'cash': 'asset', 'receivable': 'asset'}, 'entries': [['J5', [['equipment', 'D', 100], ['wages', 'C', 100]]], ['J2', [['receivable', 'C', 250], ['acc_depr', 'D', 250]]], ['J1', [['acc_depr', 'C', 999], ['receivable', 'D', 999]]], ['J5', [['equipment', 'D', -250], ['cash', 'C', -250]]], ['J4', [['acc_depr', 'D', -1200], ['cash', 'C', -1200]]], ['J5', [['suspense', 'C', 40], ['receivable', 'D', 40]]]]}, {'balances': {'wages': -100, 'acc_depr': 749, 'equipment': 100, 'cash': 0, 'receivable': 749}, 'rejected': ['J5', 'J4', 'J5']}], ['control 3', {'chart': {'drawings': 'dividend', 'wages': 'expense', 'receivable': 'asset', 'rent': 'expense', 'cash': 'asset'}, 'entries': [['J4', [['receivable', 'C', 5000], ['cash', 'D', 4970], ['cash', 'D', 30]]], ['J1', [['drawings', 'D', 40], ['receivable', 'C', 40]]], ['J3', []]]}, {'balances': {'drawings': 40, 'wages': 0, 'receivable': -5040, 'rent': 0, 'cash': 5000}, 'rejected': ['J3']}], ['control 4', {'chart': {'equipment': 'asset', 'payable': 'liability', 'cash': 'asset', 'drawings': 'dividend', 'capital': 'equity', 'acc_depr': 'contra_asset'}, 'entries': [['J4', [['equipment', 'C', 250], ['payable', 'D', 250]]], ['J2', [['payable', 'C', 999], ['cash', 'D', 999]]], ['J5', [['drawings', 'C', 40], ['capital', 'D', 30], ['capital', 'D', 10]]], ['J1', [['equipment', 'D', 5000], ['suspense', 'C', 5000]]]]}, {'balances': {'equipment': -250, 'payable': 749, 'cash': 999, 'drawings': -40, 'capital': -40, 'acc_depr': 0}, 'rejected': ['J1']}], ['control 5', {'chart': {'drawings': 'dividend', 'capital': 'equity', 'rent': 'expense', 'payable': 'liability', 'receivable': 'asset', 'loan': 'liability', 'equipment': 'asset'}, 'entries': [['J1', [['capital', 'D', -100], ['drawings', 'C', -100]]], ['J2', [['payable', 'C', 5000], ['rent', 'D', 30], ['rent', 'D', 4970]]], ['J2', [['loan', 'C', 5000], ['equipment', 'D', 5000]]]]}, {'balances': {'drawings': 0, 'capital': 0, 'rent': 5000, 'payable': 5000, 'receivable': 0, 'loan': 0, 'equipment': 0}, 'rejected': ['J1', 'J2']}], ['control 6', {'chart': {'loan': 'liability', 'capital': 'equity', 'rent': 'expense', 'cash': 'asset', 'sales': 'revenue', 'drawings': 'dividend', 'receivable': 'asset'}, 'entries': [['J2', [['sales', 'D', 100], ['loan', 'C', 100]]], ['J5', [['drawings', 'D', 30], ['drawings', 'D', 969], ['sales', 'C', 999]]], ['J3', []], ['J4', []], ['J4', []], ['J2', [['cash', 'C', 1200], ['rent', 'D', 1200]]]]}, {'balances': {'loan': 100, 'capital': 0, 'rent': 0, 'cash': 0, 'sales': 899, 'drawings': 999, 'receivable': 0}, 'rejected': ['J3', 'J4', 'J4', 'J2']}]], [['regression: duplicate id bookkeeping', {'chart': {'rent': 'expense', 'receivable': 'asset', 'equipment': 'asset', 'sales': 'revenue', 'cash': 'asset', 'drawings': 'dividend', 'capital': 'equity'}, 'entries': [['J2', [['cash', 'D', 30], ['drawings', 'C', 5000], ['cash', 'D', 4970]]], ['J5', [['cash', 'C', 1200], ['drawings', 'D', 1200]]], ['J2', [['drawings', 'D', 1200], ['sales', 'C', 1200]]], ['J4', [['capital', 'D', 100], ['suspense', 'C', 100]]], ['J4', [['sales', 'D', 40], ['equipment', 'C', 40]]], ['J3', [['rent', 'C', 998], ['sales', 'D', 999]]]]}, {'balances': {'rent': 0, 'receivable': 0, 'equipment': -40, 'sales': -40, 'cash': 3800, 'drawings': -3800, 'capital': 0}, 'rejected': ['J2', 'J4', 'J3']}], ['control 1', {'chart': {'acc_depr': 'contra_asset', 'loan': 'liability', 'equipment': 'asset', 'sales': 'revenue', 'wages': 'expense'}, 'entries': [['J3', [['acc_depr', 'D', 30], ['acc_depr', 'D', 4970], ['loan', 'C', 5000]]], ['J2', [['loan', 'D', 4970], ['loan', 'D', 30], ['acc_depr', 'C', 5000]]], ['J3', [['loan', 'D', 5000], ['wages', 'C', 4999]]], ['J4', [['sales', 'D', 999], ['acc_depr', 'C', 999]]], ['J3', [['loan', 'C', 40], ['sales', 'D', 40]]]]}, {'balances': {'acc_depr': 999, 'loan': 0, 'equipment': 0, 'sales': -999, 'wages': 0}, 'rejected': ['J3', 'J3']}], ['control 2', {'chart': {'drawings': 'dividend', 'sales': 'revenue', 'equipment': 'asset', 'cash': 'asset', 'receivable': 'asset'}, 'entries': [['J5', [['drawings', 'C', 1200], ['equipment', 'D', 1200]]], ['J3', [['receivable', 'C', 250], ['drawings', 'D', 250]]], ['J4', [['receivable', 'D', 999], ['drawings', 'C', 999]]]]}, {'balances': {'drawings': -1949, 'sales': 0, 'equipment': 1200, 'cash': 0, 'receivable': 749}, 'rejected': []}], ['control 3', {'chart': {'equipment': 'asset', 'sales': 'revenue', 'payable': 'liability', 'cash': 'asset', 'drawings': 'dividend', 'capital': 'equity', 'receivable': 'asset', 'acc_depr': 'contra_asset'}, 'entries': [['J2', [['payable', 'C', 40], ['capital', 'D', 40]]], ['J5', [['acc_depr', 'C', 250], ['payable', 'D', 30], ['payable', 'D', 220]]], ['J1', [['cash', 'D', 999], ['acc_depr', 'C', 999]]]]}, {'balances': {'equipment': 0, 'sales': 0, 'payable': -210, 'cash': 999, 'drawings': 0, 'capital': -40, 'receivable': 0, 'acc_depr': 1249}, 'rejected': []}], ['control 4', {'chart': {'payable': 'liability', 'rent': 'expense', 'equipment': 'asset', 'sales': 'revenue', 'acc_depr': 'contra_asset', 'capital': 'equity', 'cash': 'asset', 'drawings': 'dividend'}, 'entries': [['J3', [['equipment', 'C', 100], ['payable', 'D', 100]]], ['J3', [['drawings', 'D', 250], ['acc_depr', 'C', 250]]], ['J4', [['capital', 'D', 250], ['sales', 'C', 250]]], ['J1', [['equipment', 'D', 30], ['acc_depr', 'C', 5000], ['equipment', 'D', 4970]]], ['J4', [['sales', 'D', 40], ['cash', 'C', 40]]], ['J5', [['payable', 'D', 1170], ['cash', 'C', 1200], ['payable', 'D', 30]]]]}, {'balances': {'payable': -1300, 'rent': 0, 'equipment': 4900, 'sales': 250, 'acc_depr': 5000, 'capital': -250, 'cash': -1200, 'drawings': 0}, 'rejected': ['J3', 'J4']}], ['control 5', {'chart': {'sales': 'revenue', 'drawings': 'dividend', 'receivable': 'asset', 'cash': 'asset', 'wages': 'expense', 'loan': 'liability', 'acc_depr': 'contra_asset'}, 'entries': [['J1', [['loan', 'C', 5000], ['drawings', 'D', 30], ['drawings', 'D', 4970]]], ['J5', [['cash', 'C', 999], ['acc_depr', 'D', 999]]], ['J3', [['acc_depr', 'D', 250], ['drawings', 'C', 250]]]]}, {'balances': {'sales': 0, 'drawings': 4750, 'receivable': 0, 'cash': -999, 'wages': 0, 'loan': 5000, 'acc_depr': -1249}, 'rejected': []}], ['control 6', {'chart': {'receivable': 'asset', 'payable': 'liability', 'capital': 'equity', 'acc_depr': 'contra_asset', 'drawings': 'dividend'}, 'entries': [['J4', [['capital', 'D', 10], ['capital', 'D', 30], ['drawings', 'C', 40]]], ['J4', [['drawings', 'D', 1200], ['capital', 'C', 1200]]], ['J2', [['capital', 'C', 100], ['drawings', 'D', 100]]], ['J4', [['capital', 'D', 220], ['capital', 'D', 30], ['drawings', 'C', 250]]], ['J5', [['payable', 'C', 1200], ['capital', 'D', 1170], ['capital', 'D', 30]]], ['J3', [['payable', 'D', 999], ['suspense', 'C', 999]]]]}, {'balances': {'receivable': 0, 'payable': 1200, 'capital': -1140, 'acc_depr': 0, 'drawings': 60}, 'rejected': ['J4', 'J4', 'J3']}]], [['regression: duplicate id bookkeeping', {'chart': {'cash': 'asset', 'capital': 'equity', 'rent': 'expense', 'loan': 'liability', 'acc_depr': 'contra_asset', 'payable': 'liability', 'receivable': 'asset', 'wages': 'expense'}, 'entries': [['J4', [['capital', 'D', 1200], ['cash', 'C', 1200]]], ['J1', []], ['J3', [['cash', 'C', 1200], ['rent', 'D', 1200]]], ['J3', [['rent', 'D', 30], ['cash', 'C', 999], ['rent', 'D', 969]]], ['J1', [['receivable', 'D', 40], ['rent', 'C', 40]]]]}, {'balances': {'cash': -2400, 'capital': -1200, 'rent': 1160, 'loan': 0, 'acc_depr': 0, 'payable': 0, 'receivable': 40, 'wages': 0}, 'rejected': ['J1', 'J3']}], ['control 1', {'chart': {'equipment': 'asset', 'capital': 'equity', 'sales': 'revenue', 'rent': 'expense', 'loan': 'liability'}, 'entries': [['J5', [['sales', 'D', 1200], ['loan', 'C', 1200]]], ['J3', [['capital', 'D', 999], ['sales', 'C', 999]]], ['J1', [['loan', 'C', 100], ['rent', 'D', 100]]], ['J1', [['capital', 'D', 100], ['sales', 'C', 100]]], ['J4', [['equipment', 'C', 5000], ['rent', 'D', 5000]]], ['J3', [['equipment', 'D', 999], ['suspense', 'C', 999]]], ['J2', [['capital', 'D', 999], ['rent', 'C', 999]]]]}, {'balances': {'equipment': -5000, 'capital': -1998, 'sales': -201, 'rent': 4101, 'loan': 1300}, 'rejected': ['J1', 'J3']}], ['control 2', {'chart': {'payable': 'liability', 'acc_depr': 'contra_asset', 'receivable': 'asset', 'equipment': 'asset', 'cash': 'asset', 'capital': 'equity'}, 'entries': [['J4', [['equipment', 'D', 0], ['payable', 'C', 999], ['equipment', 'C', 0], ['capital', 'D', 999]]], ['J5', [['payable', 'C', 0], ['acc_depr', 'D', 250], ['payable', 'D', 0], ['receivable', 'C', 250]]], ['J1', [['payable', 'C', 1200], ['equipment', 'D', 1200]]]]}, {'balances': {'payable': 1200, 'acc_depr': 0, 'receivable': 0, 'equipment': 1200, 'cash': 0, 'capital': 0}, 'rejected': ['J4', 'J5']}], ['control 3', {'chart': {'capital': 'equity', 'equipment': 'asset', 'cash': 'asset', 'drawings': 'dividend', 'rent': 'expense', 'receivable': 'asset', 'acc_depr': 'contra_asset'}, 'entries': [['J4', [['acc_depr', 'C', 0], ['acc_depr', 'D', 0], ['drawings', 'C', 999], ['capital', 'D', 999]]], ['J4', [['equipment', 'D', -250], ['drawings', 'C', -250]]], ['J2', [['receivable', 'D', 100], ['drawings', 'C', 100]]]]}, {'balances': {'capital': 0, 'equipment': 0, 'cash': 0, 'drawings': -100, 'rent': 0, 'receivable': 100, 'acc_depr': 0}, 'rejected': ['J4', 'J4']}], ['control 4', {'chart': {'receivable': 'asset', 'drawings': 'dividend', 'loan': 'liability', 'acc_depr': 'contra_asset', 'rent': 'expense', 'sales': 'revenue'}, 'entries': [['J3', [['receivable', 'C', 999], ['acc_depr', 'D', 999]]], ['J1', [['rent', 'D', 30], ['drawings', 'C', 250], ['rent', 'D', 220]]], ['J5', [['drawings', 'C', 5000], ['receivable', 'D', 0], ['loan', 'D', 5000], ['receivable', 'C', 0]]]]}, {'balances': {'receivable': -999, 'drawings': -250, 'loan': 0, 'acc_depr': -999, 'rent': 250, 'sales': 0}, 'rejected': ['J5']}], ['control 5', {'chart': {'wages': 'expense', 'receivable': 'asset', 'loan': 'liability', 'drawings': 'dividend', 'rent': 'expense', 'cash': 'asset'}, 'entries': [['J1', [['cash', 'D', 999], ['loan', 'C', 999]]], ['J2', [['cash', 'D', 0], ['cash', 'C', 0], ['rent', 'C', 250], ['loan', 'D', 250]]], ['J1', [['receivable', 'D', 220], ['rent', 'C', 250], ['receivable', 'D', 30]]], ['J1', [['receivable', 'C', 250], ['loan', 'D', 250]]]]}, {'balances': {'wages': 0, 'receivable': 0, 'loan': 999, 'drawings': 0, 'rent': 0, 'cash': 999}, 'rejected': ['J2', 'J1', 'J1']}], ['control 6', {'chart': {'wages': 'expense', 'receivable': 'asset', 'rent': 'expense', 'loan': 'liability', 'equipment': 'asset', 'sales': 'revenue'}, 'entries': [['J4', [['loan', 'D', 30], ['equipment', 'C', 999], ['loan', 'D', 969]]], ['J2', [['suspense', 'C', 100], ['equipment', 'D', 100]]], ['J3', [['receivable', 'D', 1170], ['wages', 'C', 1200], ['receivable', 'D', 30]]], ['J4', [['receivable', 'D', 30], ['receivable', 'D', 220], ['wages', 'C', 250]]]]}, {'balances': {'wages': -1200, 'receivable': 1200, 'rent': 0, 'loan': -999, 'equipment': -999, 'sales': 0}, 'rejected': ['J2', 'J4']}]], [['regression: duplicate id bookkeeping', {'chart': {'receivable': 'asset', 'cash': 'asset', 'capital': 'equity', 'acc_depr': 'contra_asset', 'payable': 'liability'}, 'entries': [['J2', [['acc_depr', 'D', 1200], ['cash', 'C', 1200]]], ['J4', [['acc_depr', 'D', 999], ['suspense', 'C', 999]]], ['J5', [['acc_depr', 'C', 5000], ['capital', 'D', 4970], ['capital', 'D', 30]]], ['J3', [['capital', 'C', 5000], ['cash', 'D', 5000]]], ['J4', [['payable', 'D', 220], ['receivable', 'C', 250], ['payable', 'D', 30]]], ['J4', [['cash', 'D', 30], ['cash', 'D', 969], ['payable', 'C', 999]]]]}, {'balances': {'receivable': -250, 'cash': 3800, 'capital': 0, 'acc_depr': 3800, 'payable': -250}, 'rejected': ['J4', 'J4']}], ['control 1', {'chart': {'equipment': 'asset', 'sales': 'revenue', 'drawings': 'dividend', 'receivable': 'asset', 'loan': 'liability'}, 'entries': [['J3', [['loan', 'D', 999], ['receivable', 'C', 999]]], ['J5', [['loan', 'C', 5000], ['sales', 'D', 0], ['drawings', 'D', 5000], ['sales', 'C', 0]]], ['J2', [['drawings', 'D', 100], ['suspense', 'C', 100]]], ['J4', [['sales', 'D', 30], ['equipment', 'C', 100], ['sales', 'D', 70]]]]}, {'balances': {'equipment': -100, 'sales': -100, 'drawings': 0, 'receivable': -999, 'loan': -999}, 'rejected': ['J5', 'J2']}], ['control 2', {'chart': {'loan': 'liability', 'receivable': 'asset', 'drawings': 'dividend', 'sales': 'revenue', 'acc_depr': 'contra_asset', 'rent': 'expense'}, 'entries': [['J3', [['drawings', 'D', 5000], ['acc_depr', 'C', 5001]]], ['J5', [['loan', 'C', 1200], ['receivable', 'D', 1200]]], ['J4', [['receivable', 'D', 30], ['receivable', 'D', 10], ['drawings', 'C', 40]]], ['J2', [['drawings', 'C', 250], ['sales', 'D', 250]]]]}, {'balances': {'loan': 1200, 'receivable': 1240, 'drawings': -290, 'sales': -250, 'acc_depr': 0, 'rent': 0}, 'rejected': ['J3']}], ['control 3', {'chart': {'acc_depr': 'contra_asset', 'capital': 'equity', 'loan': 'liability', 'payable': 'liability', 'equipment': 'asset', 'sales': 'revenue', 'wages': 'expense', 'drawings': 'dividend'}, 'entries': [['J5', [['drawings', 'C', 1200], ['wages', 'D', 1170], ['wages', 'D', 30]]], ['J5', [['equipment', 'D', 1200], ['drawings', 'C', 1200]]], ['J3', [['capital', 'D', 250], ['loan', 'C', 250]]], ['J3', [['loan', 'D', 250], ['drawings', 'C', 250]]], ['J1', [['equipment', 'C', 100], ['payable', 'C', 0], ['payable', 'D', 0], ['loan', 'D', 100]]], ['J5', [['sales', 'D', 5000], ['loan', 'C', 5000]]]]}, {'balances': {'acc_depr': 0, 'capital': -250, 'loan': 250, 'payable': 0, 'equipment': 0, 'sales': 0, 'wages': 1200, 'drawings': -1200}, 'rejected': ['J5', 'J3', 'J1', 'J5']}], ['control 4', {'chart': {'drawings': 'dividend', 'acc_depr': 'contra_asset', 'cash': 'asset', 'receivable': 'asset', 'payable': 'liability', 'equipment': 'asset', 'loan': 'liability'}, 'entries': [['J4', [['loan', 'C', 1200], ['receivable', 'D', 1200]]], ['J5', [['drawings', 'D', 999], ['acc_depr', 'C', 999]]], ['J3', [['cash', 'C', 5000], ['acc_depr', 'D', 30], ['acc_depr', 'D', 4970]]]]}, {'balances': {'drawings': 999, 'acc_depr': -4001, 'cash': -5000, 'receivable': 1200, 'payable': 0, 'equipment': 0, 'loan': 1200}, 'rejected': []}], ['control 5', {'chart': {'equipment': 'asset', 'drawings': 'dividend', 'receivable': 'asset', 'wages': 'expense', 'cash': 'asset', 'capital': 'equity'}, 'entries': [['J5', [['wages', 'C', 5000], ['capital', 'D', 5000]]], ['J2', [['equipment', 'D', 40], ['receivable', 'C', 40]]], ['J4', [['equipment', 'D', 999], ['suspense', 'C', 999]]], ['J2', [['wages', 'C', 5010], ['drawings', 'D', 5000]]]]}, {'balances': {'equipment': 40, 'drawings': 0, 'receivable': -40, 'wages': -5000, 'cash': 0, 'capital': -5000}, 'rejected': ['J4', 'J2']}], ['control 6', {'chart': {'cash': 'asset', 'rent': 'expense', 'acc_depr': 'contra_asset', 'loan': 'liability', 'drawings': 'dividend', 'equipment': 'asset'}, 'entries': [['J3', [['loan', 'D', 999], ['equipment', 'C', 999]]], ['J4', [['equipment', 'C', 100], ['rent', 'D', 100]]], ['J5', [['equipment', 'C', 40], ['drawings', 'D', 30], ['drawings', 'D', 10]]], ['J4', [['equipment', 'C', 1200], ['cash', 'D', 1200]]], ['J3', [['loan', 'D', 100], ['drawings', 'C', 100]]]]}, {'balances': {'cash': 0, 'rent': 100, 'acc_depr': 0, 'loan': -999, 'drawings': 40, 'equipment': -1139}, 'rejected': ['J4', 'J3']}]], [['regression: duplicate id bookkeeping', {'chart': {'equipment': 'asset', 'wages': 'expense', 'capital': 'equity', 'drawings': 'dividend', 'rent': 'expense', 'payable': 'liability', 'loan': 'liability', 'acc_depr': 'contra_asset'}, 'entries': [['J2', [['wages', 'C', 100], ['acc_depr', 'D', 70], ['acc_depr', 'D', 30]]], ['J2', []], ['J5', [['suspense', 'C', 999], ['drawings', 'D', 999]]], ['J4', [['payable', 'D', 999], ['drawings', 'C', 999]]], ['J5', [['rent', 'D', 100], ['acc_depr', 'C', 100]]], ['J3', [['loan', 'C', 999], ['wages', 'D', 999]]], ['J3', [['acc_depr', 'D', 30], ['payable', 'C', 5000], ['acc_depr', 'D', 4970]]]]}, {'balances': {'equipment': 0, 'wages': 899, 'capital': 0, 'drawings': -999, 'rent': 100, 'payable': -999, 'loan': 999, 'acc_depr': 0}, 'rejected': ['J2', 'J5', 'J3']}], ['control 1', {'chart': {'cash': 'asset', 'acc_depr': 'contra_asset', 'capital': 'equity', 'rent': 'expense', 'loan': 'liability', 'receivable': 'asset'}, 'entries': [['J1', [['loan', 'C', 100], ['capital', 'D', 70], ['capital', 'D', 30]]], ['J4', [['acc_depr', 'D', 1170], ['acc_depr', 'D', 30], ['loan', 'C', 1200]]], ['J2', [['cash', 'C', -250], ['receivable', 'D', -250]]], ['J4', [['capital', 'D', 4970], ['capital', 'D', 30], ['receivable', 'C', 5000]]], ['J3', [['loan', 'C', 999], ['receivable', 'D', 999]]], ['J5', [['cash', 'D', 999], ['rent', 'C', 999]]]]}, {'balances': {'cash': 999, 'acc_depr': -1200, 'capital': -100, 'rent': -999, 'loan': 2299, 'receivable': 999}, 'rejected': ['J2', 'J4']}], ['control 2', {'chart': {'sales': 'revenue', 'rent': 'expense', 'equipment': 'asset', 'wages': 'expense', 'drawings': 'dividend'}, 'entries': [['J1', [['sales', 'C', 40], ['rent', 'D', 30], ['rent', 'D', 10]]], ['J1', [['sales', 'D', -40], ['drawings', 'C', -40]]], ['J3', [['wages', 'D', 250], ['drawings', 'C', 250]]]]}, {'balances': {'sales': 40, 'rent': 40, 'equipment': 0, 'wages': 250, 'drawings': -250}, 'rejected': ['J1']}], ['control 3', {'chart': {'receivable': 'asset', 'payable': 'liability', 'sales': 'revenue', 'acc_depr': 'contra_asset', 'wages': 'expense', 'loan': 'liability', 'rent': 'expense', 'cash': 'asset'}, 'entries': [['J1', [['cash', 'D', 100], ['sales', 'C', 100]]], ['J1', []], ['J1', [['wages', 'C', 40], ['sales', 'D', 30], ['sales', 'D', 10]]], ['J2', [['payable', 'D', 999], ['rent', 'C', 999]]], ['J5', [['receivable', 'C', 999], ['cash', 'D', 969], ['cash', 'D', 30]]]]}, {'balances': {'receivable': -999, 'payable': -999, 'sales': 100, 'acc_depr': 0, 'wages': 0, 'loan': 0, 'rent': -999, 'cash': 1099}, 'rejected': ['J1', 'J1']}], ['control 4', {'chart': {'wages': 'expense', 'equipment': 'asset', 'receivable': 'asset', 'payable': 'liability', 'cash': 'asset', 'rent': 'expense'}, 'entries': [['J2', [['wages', 'C', 999], ['cash', 'D', 999]]], ['J4', [['equipment', 'D', 5000], ['payable', 'C', 5000]]], ['J2', [['suspense', 'C', 999], ['payable', 'D', 999]]], ['J5', [['equipment', 'D', 250], ['receivable', 'C', 250]]], ['J4', [['equipment', 'C', 1200], ['cash', 'D', 1200]]], ['J2', [['payable', 'D', 999], ['rent', 'C', 999]]], ['J4', [['payable', 'C', 100], ['wages', 'D', 30], ['wages', 'D', 70]]]]}, {'balances': {'wages': -999, 'equipment': 5250, 'receivable': -250, 'payable': 5000, 'cash': 999, 'rent': 0}, 'rejected': ['J2', 'J4', 'J2', 'J4']}], ['control 5', {'chart': {'wages': 'expense', 'rent': 'expense', 'cash': 'asset', 'capital': 'equity', 'receivable': 'asset'}, 'entries': [['J4', [['wages', 'C', 1200], ['cash', 'D', 1200]]], ['J5', [['wages', 'C', 999], ['capital', 'D', 999]]], ['J3', [['rent', 'C', 100], ['capital', 'D', 30], ['capital', 'D', 70]]], ['J2', [['capital', 'D', 30], ['capital', 'D', 1170], ['receivable', 'C', 1200]]], ['J1', [['wages', 'D', 40], ['cash', 'C', 40]]]]}, {'balances': {'wages': -2159, 'rent': -100, 'cash': 1160, 'capital': -2299, 'receivable': -1200}, 'rejected': []}], ['control 6', {'chart': {'equipment': 'asset', 'drawings': 'dividend', 'rent': 'expense', 'capital': 'equity', 'receivable': 'asset', 'sales': 'revenue', 'payable': 'liability', 'loan': 'liability'}, 'entries': [['J1', [['receivable', 'C', 999], ['equipment', 'D', 999]]], ['J5', []], ['J3', [['sales', 'D', 5000], ['payable', 'C', 5010]]], ['J1', [['loan', 'D', 40], ['receivable', 'C', 40]]]]}, {'balances': {'equipment': 999, 'drawings': 0, 'rent': 0, 'capital': 0, 'receivable': -999, 'sales': 0, 'payable': 0, 'loan': 0}, 'rejected': ['J5', 'J3', 'J1']}]]]\nfor label, args, expected in fixtures[N-1]:\n    try:\n        actual = solve(args)\n    except Exception as exc:\n        actual = 'raised ' + type(exc).__name__\n    check(label, actual, expected)\nprint(json.dumps({\"observations\": observations, \"passed\": all(x[\"passed\"] for x in observations)}, ensure_ascii=False))\nraise SystemExit(0 if all(x[\"passed\"] for x in observations) else 1)\n"}},"limitations":"A deterministic bounded teaching model with stipulated toy bookkeeping rules stated in the contract; amounts are integer cents; it makes no claim of conformance to any accounting standard or product. This reproducer isolates one failure mechanism. Results cover the supplied fixtures. Variants within a family share a test contract and should remain grouped when constructing evaluation splits. Related mechanisms with a shared evaluation_group must also remain together; these controlled models are not independent production incidents.","method":"Deterministic executable model with adversarial boundary fixtures.","provenance":{"created_by":"Failure Map","dependencies":"Python standard library","family":"w2-double-entry-ledger-accounting-journal-posting-duplicate-id-bookkeeping","generated_at":"2026-09-29T14:46:21.118973+00:00","license":"CC0-1.0","python":"3.12.14","seed":1,"split":"open-access"},"relevance":"Ledger software must keep debits equal to credits and apply normal-balance, period and cutoff rules exactly; small sign or boundary slips silently misstate financial statements.","root_cause":"The id is recorded as posted before validation, so rejected ids are also blocked.","sha256":"53e17964bbd3ad7b04c196df872cd28affb3ad96e55fd5a3d5905d4c3d623a5c","title":"Journal posting engine: duplicate id bookkeeping · case 01","variant":1,"variant_policy":"Five numbered records share a model and may reuse boundary fixtures.","verified":true,"visibility":"public","verification":{"attempt":{"elapsed_ms":45.763,"exit_code":1,"observations":[{"actual":{"balances":{"capital":0,"cash":0,"drawings":0,"equipment":1450,"receivable":0,"rent":40,"sales":0,"wages":-1490},"rejected":["J2","J5","J2"]},"check":"regression: duplicate id bookkeeping","expected":{"balances":{"capital":0,"cash":0,"drawings":0,"equipment":1350,"receivable":0,"rent":140,"sales":0,"wages":-1490},"rejected":["J2","J5"]},"passed":false},{"actual":{"balances":{"acc_depr":-5000,"capital":0,"drawings":0,"equipment":-10040,"payable":-5040},"rejected":["J1","J3"]},"check":"control 1","expected":{"balances":{"acc_depr":-5000,"capital":0,"drawings":0,"equipment":-10040,"payable":-5040},"rejected":["J1","J3"]},"passed":true},{"actual":{"balances":{"acc_depr":749,"cash":0,"equipment":100,"receivable":749,"wages":-100},"rejected":["J5","J4","J5"]},"check":"control 2","expected":{"balances":{"acc_depr":749,"cash":0,"equipment":100,"receivable":749,"wages":-100},"rejected":["J5","J4","J5"]},"passed":true},{"actual":{"balances":{"cash":5000,"drawings":40,"receivable":-5040,"rent":0,"wages":0},"rejected":["J3"]},"check":"control 3","expected":{"balances":{"cash":5000,"drawings":40,"receivable":-5040,"rent":0,"wages":0},"rejected":["J3"]},"passed":true},{"actual":{"balances":{"acc_depr":0,"capital":-40,"cash":999,"drawings":-40,"equipment":-250,"payable":749},"rejected":["J1"]},"check":"control 4","expected":{"balances":{"acc_depr":0,"capital":-40,"cash":999,"drawings":-40,"equipment":-250,"payable":749},"rejected":["J1"]},"passed":true},{"actual":{"balances":{"capital":0,"drawings":0,"equipment":0,"loan":0,"payable":5000,"receivable":0,"rent":5000},"rejected":["J1","J2"]},"check":"control 5","expected":{"balances":{"capital":0,"drawings":0,"equipment":0,"loan":0,"payable":5000,"receivable":0,"rent":5000},"rejected":["J1","J2"]},"passed":true},{"actual":{"balances":{"capital":0,"cash":0,"drawings":999,"loan":100,"receivable":0,"rent":0,"sales":899},"rejected":["J3","J4","J4","J2"]},"check":"control 6","expected":{"balances":{"capital":0,"cash":0,"drawings":999,"loan":100,"receivable":0,"rent":0,"sales":899},"rejected":["J3","J4","J4","J2"]},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: duplicate id bookkeeping\", \"actual\": {\"balances\": {\"capital\": 0, \"rent\": 40, \"cash\": 0, \"receivable\": 0, \"drawings\": 0, \"equipment\": 1450, \"wages\": -1490, \"sales\": 0}, \"rejected\": [\"J2\", \"J5\", \"J2\"]}, \"expected\": {\"balances\": {\"capital\": 0, \"rent\": 140, \"cash\": 0, \"receivable\": 0, \"drawings\": 0, \"equipment\": 1350, \"wages\": -1490, \"sales\": 0}, \"rejected\": [\"J2\", \"J5\"]}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"balances\": {\"acc_depr\": -5000, \"drawings\": 0, \"payable\": -5040, \"equipment\": -10040, \"capital\": 0}, \"rejected\": [\"J1\", \"J3\"]}, \"expected\": {\"balances\": {\"acc_depr\": -5000, \"drawings\": 0, \"payable\": -5040, \"equipment\": -10040, \"capital\": 0}, \"rejected\": [\"J1\", \"J3\"]}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"balances\": {\"wages\": -100, \"acc_depr\": 749, \"equipment\": 100, \"cash\": 0, \"receivable\": 749}, \"rejected\": [\"J5\", \"J4\", \"J5\"]}, \"expected\": {\"balances\": {\"wages\": -100, \"acc_depr\": 749, \"equipment\": 100, \"cash\": 0, \"receivable\": 749}, \"rejected\": [\"J5\", \"J4\", \"J5\"]}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"balances\": {\"drawings\": 40, \"wages\": 0, \"receivable\": -5040, \"rent\": 0, \"cash\": 5000}, \"rejected\": [\"J3\"]}, \"expected\": {\"balances\": {\"drawings\": 40, \"wages\": 0, \"receivable\": -5040, \"rent\": 0, \"cash\": 5000}, \"rejected\": [\"J3\"]}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"balances\": {\"equipment\": -250, \"payable\": 749, \"cash\": 999, \"drawings\": -40, \"capital\": -40, \"acc_depr\": 0}, \"rejected\": [\"J1\"]}, \"expected\": {\"balances\": {\"equipment\": -250, \"payable\": 749, \"cash\": 999, \"drawings\": -40, \"capital\": -40, \"acc_depr\": 0}, \"rejected\": [\"J1\"]}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"balances\": {\"drawings\": 0, \"capital\": 0, \"rent\": 5000, \"payable\": 5000, \"receivable\": 0, \"loan\": 0, \"equipment\": 0}, \"rejected\": [\"J1\", \"J2\"]}, \"expected\": {\"balances\": {\"drawings\": 0, \"capital\": 0, \"rent\": 5000, \"payable\": 5000, \"receivable\": 0, \"loan\": 0, \"equipment\": 0}, \"rejected\": [\"J1\", \"J2\"]}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"balances\": {\"loan\": 100, \"capital\": 0, \"rent\": 0, \"cash\": 0, \"sales\": 899, \"drawings\": 999, \"receivable\": 0}, \"rejected\": [\"J3\", \"J4\", \"J4\", \"J2\"]}, \"expected\": {\"balances\": {\"loan\": 100, \"capital\": 0, \"rent\": 0, \"cash\": 0, \"sales\": 899, \"drawings\": 999, \"receivable\": 0}, \"rejected\": [\"J3\", \"J4\", \"J4\", \"J2\"]}, \"passed\": true}], \"passed\": false}\n"},"broken":{"elapsed_ms":47.773,"exit_code":1,"observations":[{"actual":{"balances":{"capital":0,"cash":0,"drawings":0,"equipment":1450,"receivable":0,"rent":40,"sales":0,"wages":-1490},"rejected":["J2","J5","J2"]},"check":"regression: duplicate id bookkeeping","expected":{"balances":{"capital":0,"cash":0,"drawings":0,"equipment":1350,"receivable":0,"rent":140,"sales":0,"wages":-1490},"rejected":["J2","J5"]},"passed":false},{"actual":{"balances":{"acc_depr":-5000,"capital":0,"drawings":0,"equipment":-10040,"payable":-5040},"rejected":["J1","J3"]},"check":"control 1","expected":{"balances":{"acc_depr":-5000,"capital":0,"drawings":0,"equipment":-10040,"payable":-5040},"rejected":["J1","J3"]},"passed":true},{"actual":{"balances":{"acc_depr":749,"cash":0,"equipment":100,"receivable":749,"wages":-100},"rejected":["J5","J4","J5"]},"check":"control 2","expected":{"balances":{"acc_depr":749,"cash":0,"equipment":100,"receivable":749,"wages":-100},"rejected":["J5","J4","J5"]},"passed":true},{"actual":{"balances":{"cash":5000,"drawings":40,"receivable":-5040,"rent":0,"wages":0},"rejected":["J3"]},"check":"control 3","expected":{"balances":{"cash":5000,"drawings":40,"receivable":-5040,"rent":0,"wages":0},"rejected":["J3"]},"passed":true},{"actual":{"balances":{"acc_depr":0,"capital":-40,"cash":999,"drawings":-40,"equipment":-250,"payable":749},"rejected":["J1"]},"check":"control 4","expected":{"balances":{"acc_depr":0,"capital":-40,"cash":999,"drawings":-40,"equipment":-250,"payable":749},"rejected":["J1"]},"passed":true},{"actual":{"balances":{"capital":0,"drawings":0,"equipment":0,"loan":0,"payable":5000,"receivable":0,"rent":5000},"rejected":["J1","J2"]},"check":"control 5","expected":{"balances":{"capital":0,"drawings":0,"equipment":0,"loan":0,"payable":5000,"receivable":0,"rent":5000},"rejected":["J1","J2"]},"passed":true},{"actual":{"balances":{"capital":0,"cash":0,"drawings":999,"loan":100,"receivable":0,"rent":0,"sales":899},"rejected":["J3","J4","J4","J2"]},"check":"control 6","expected":{"balances":{"capital":0,"cash":0,"drawings":999,"loan":100,"receivable":0,"rent":0,"sales":899},"rejected":["J3","J4","J4","J2"]},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: duplicate id bookkeeping\", \"actual\": {\"balances\": {\"capital\": 0, \"rent\": 40, \"cash\": 0, \"receivable\": 0, \"drawings\": 0, \"equipment\": 1450, \"wages\": -1490, \"sales\": 0}, \"rejected\": [\"J2\", \"J5\", \"J2\"]}, \"expected\": {\"balances\": {\"capital\": 0, \"rent\": 140, \"cash\": 0, \"receivable\": 0, \"drawings\": 0, \"equipment\": 1350, \"wages\": -1490, \"sales\": 0}, \"rejected\": [\"J2\", \"J5\"]}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"balances\": {\"acc_depr\": -5000, \"drawings\": 0, \"payable\": -5040, \"equipment\": -10040, \"capital\": 0}, \"rejected\": [\"J1\", \"J3\"]}, \"expected\": {\"balances\": {\"acc_depr\": -5000, \"drawings\": 0, \"payable\": -5040, \"equipment\": -10040, \"capital\": 0}, \"rejected\": [\"J1\", \"J3\"]}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"balances\": {\"wages\": -100, \"acc_depr\": 749, \"equipment\": 100, \"cash\": 0, \"receivable\": 749}, \"rejected\": [\"J5\", \"J4\", \"J5\"]}, \"expected\": {\"balances\": {\"wages\": -100, \"acc_depr\": 749, \"equipment\": 100, \"cash\": 0, \"receivable\": 749}, \"rejected\": [\"J5\", \"J4\", \"J5\"]}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"balances\": {\"drawings\": 40, \"wages\": 0, \"receivable\": -5040, \"rent\": 0, \"cash\": 5000}, \"rejected\": [\"J3\"]}, \"expected\": {\"balances\": {\"drawings\": 40, \"wages\": 0, \"receivable\": -5040, \"rent\": 0, \"cash\": 5000}, \"rejected\": [\"J3\"]}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"balances\": {\"equipment\": -250, \"payable\": 749, \"cash\": 999, \"drawings\": -40, \"capital\": -40, \"acc_depr\": 0}, \"rejected\": [\"J1\"]}, \"expected\": {\"balances\": {\"equipment\": -250, \"payable\": 749, \"cash\": 999, \"drawings\": -40, \"capital\": -40, \"acc_depr\": 0}, \"rejected\": [\"J1\"]}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"balances\": {\"drawings\": 0, \"capital\": 0, \"rent\": 5000, \"payable\": 5000, \"receivable\": 0, \"loan\": 0, \"equipment\": 0}, \"rejected\": [\"J1\", \"J2\"]}, \"expected\": {\"balances\": {\"drawings\": 0, \"capital\": 0, \"rent\": 5000, \"payable\": 5000, \"receivable\": 0, \"loan\": 0, \"equipment\": 0}, \"rejected\": [\"J1\", \"J2\"]}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"balances\": {\"loan\": 100, \"capital\": 0, \"rent\": 0, \"cash\": 0, \"sales\": 899, \"drawings\": 999, \"receivable\": 0}, \"rejected\": [\"J3\", \"J4\", \"J4\", \"J2\"]}, \"expected\": {\"balances\": {\"loan\": 100, \"capital\": 0, \"rent\": 0, \"cash\": 0, \"sales\": 899, \"drawings\": 999, \"receivable\": 0}, \"rejected\": [\"J3\", \"J4\", \"J4\", \"J2\"]}, \"passed\": true}], \"passed\": false}\n"}},"member_only":{"stages":["fixed"],"fields":["implementations.fixed","verification.fixed","harness","repair"],"note":"The verified repair, its recorded checks, the repair description, and the scoring harness are available to members."}}