{"abstract":"Chart accounts with no activity disappear from the balance report.","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":"Keeping non-negative balances restores zero accounts but hides accounts carrying an abnormal balance.","family":"w2-double-entry-ledger-accounting-journal-posting-zero-and-abnormal-balance-reporting","id":"FA-57866","implementations":{"attempt":{"sha256":"2a4412eb28cbf2917ca8d52d451c5c9f79a8336eb3d75212c7b15e85f998755e","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        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': {a: v for a, v in bal.items() if v >= 0}, 'rejected': rejected}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: zero and abnormal balance reporting', {'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 1', {'chart': {'payable': 'liability', 'equipment': 'asset', 'rent': 'expense', 'capital': 'equity', 'acc_depr': 'contra_asset'}, 'entries': [['J1', [['capital', 'D', 1200], ['acc_depr', 'C', 1200]]], ['J1', []], ['J5', [['payable', 'D', 40], ['equipment', 'C', 40]]], ['J1', []], ['J2', [['capital', 'D', 30], ['acc_depr', 'C', 1200], ['capital', 'D', 1170]]], ['J2', [['acc_depr', 'D', 999], ['equipment', 'C', 999]]], ['J3', [['rent', 'C', 5000], ['payable', 'D', 5000]]]]}, {'balances': {'payable': -5040, 'equipment': -40, 'rent': -5000, 'capital': -2400, 'acc_depr': 2400}, 'rejected': ['J1', 'J1', 'J2']}], ['control 2', {'chart': {'acc_depr': 'contra_asset', 'receivable': 'asset', 'cash': 'asset', 'rent': 'expense', 'wages': 'expense'}, 'entries': [['J5', [['receivable', 'C', 5000], ['acc_depr', 'D', 30], ['acc_depr', 'D', 4970]]], ['J2', [['cash', 'D', 250], ['acc_depr', 'C', 250]]], ['J4', [['wages', 'C', 40], ['rent', 'D', 40]]]]}, {'balances': {'acc_depr': -4750, 'receivable': -5000, 'cash': 250, 'rent': 40, 'wages': -40}, 'rejected': []}], ['control 3', {'chart': {'receivable': 'asset', 'sales': 'revenue', 'drawings': 'dividend', 'rent': 'expense', 'acc_depr': 'contra_asset'}, 'entries': [['J3', [['receivable', 'D', 1200], ['rent', 'C', 1200]]], ['J5', [['acc_depr', 'C', 100], ['drawings', 'D', 100]]], ['J4', [['rent', 'C', 999], ['acc_depr', 'D', 999]]], ['J5', [['drawings', 'D', 250], ['receivable', 'C', 250]]], ['J4', [['rent', 'C', 100], ['acc_depr', 'D', 100]]], ['J2', [['sales', 'C', 100], ['receivable', 'D', 100]]]]}, {'balances': {'receivable': 1300, 'sales': 100, 'drawings': 100, 'rent': -2199, 'acc_depr': -899}, 'rejected': ['J5', 'J4']}], ['control 4', {'chart': {'receivable': 'asset', 'acc_depr': 'contra_asset', 'payable': 'liability', 'equipment': 'asset', 'wages': 'expense'}, 'entries': [['J1', [['receivable', 'C', 249], ['wages', 'D', 250]]], ['J4', [['receivable', 'D', 999], ['wages', 'C', 999]]], ['J2', [['acc_depr', 'D', 999], ['wages', 'C', 999]]], ['J3', [['equipment', 'D', 999], ['payable', 'C', 999]]]]}, {'balances': {'receivable': 999, 'acc_depr': -999, 'payable': 999, 'equipment': 999, 'wages': -1998}, 'rejected': ['J1']}], ['control 5', {'chart': {'drawings': 'dividend', 'receivable': 'asset', 'equipment': 'asset', 'cash': 'asset', 'wages': 'expense'}, 'entries': [['J4', [['receivable', 'D', 30], ['receivable', 'D', 70], ['cash', 'C', 100]]], ['J3', [['wages', 'C', 100], ['drawings', 'D', 100]]], ['J2', [['equipment', 'D', 70], ['wages', 'C', 100], ['equipment', 'D', 30]]], ['J5', [['drawings', 'D', 4970], ['equipment', 'C', 5000], ['drawings', 'D', 30]]], ['J1', [['wages', 'D', 999], ['drawings', 'C', 1009]]]]}, {'balances': {'drawings': 5100, 'receivable': 100, 'equipment': -4900, 'cash': -100, 'wages': -200}, 'rejected': ['J1']}], ['control 6', {'chart': {'rent': 'expense', 'sales': 'revenue', 'equipment': 'asset', 'capital': 'equity', 'loan': 'liability'}, 'entries': [['J5', [['equipment', 'C', 999], ['sales', 'D', 999], ['loan', 'D', 0], ['loan', 'C', 0]]], ['J5', [['loan', 'C', 250], ['rent', 'D', 250]]], ['J1', [['loan', 'C', 40], ['equipment', 'D', 30], ['equipment', 'D', 10]]], ['J3', [['sales', 'C', 1200], ['capital', 'D', 1200]]], ['J1', [['sales', 'D', 999], ['equipment', 'C', 1000]]], ['J4', [['suspense', 'C', 40], ['capital', 'D', 40]]]]}, {'balances': {'rent': 250, 'sales': 1200, 'equipment': 40, 'capital': -1200, 'loan': 290}, 'rejected': ['J5', 'J1', 'J4']}]], [['regression: zero and abnormal balance reporting', {'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 1', {'chart': {'cash': 'asset', 'acc_depr': 'contra_asset', 'sales': 'revenue', 'receivable': 'asset', 'rent': 'expense'}, 'entries': [['J2', [['cash', 'C', 100], ['sales', 'D', 100]]], ['J5', [['cash', 'C', 1210], ['receivable', 'D', 1200]]], ['J4', [['sales', 'C', 5000], ['receivable', 'D', 5000]]], ['J2', [['cash', 'C', 40], ['sales', 'D', 40]]], ['J5', [['rent', 'D', 999], ['acc_depr', 'C', 999]]], ['J5', [['sales', 'D', 100], ['suspense', 'C', 100]]]]}, {'balances': {'cash': -100, 'acc_depr': 999, 'sales': 4900, 'receivable': 5000, 'rent': 999}, 'rejected': ['J5', 'J2', 'J5']}], ['control 2', {'chart': {'loan': 'liability', 'acc_depr': 'contra_asset', 'drawings': 'dividend', 'sales': 'revenue', 'capital': 'equity'}, 'entries': [['J1', [['sales', 'C', 999], ['acc_depr', 'D', 969], ['acc_depr', 'D', 30]]], ['J3', [['drawings', 'C', 5000], ['loan', 'D', 5000]]], ['J2', [['capital', 'D', 30], ['sales', 'C', 1200], ['capital', 'D', 1170]]]]}, {'balances': {'loan': -5000, 'acc_depr': -999, 'drawings': -5000, 'sales': 2199, 'capital': -1200}, 'rejected': []}], ['control 3', {'chart': {'cash': 'asset', 'loan': 'liability', 'sales': 'revenue', 'payable': 'liability', 'drawings': 'dividend'}, 'entries': [['J1', [['loan', 'C', 1200], ['cash', 'D', 1200], ['payable', 'C', 0], ['payable', 'D', 0]]], ['J1', [['drawings', 'C', -40], ['payable', 'D', -40]]], ['J2', [['drawings', 'C', 5000], ['loan', 'D', 5000]]], ['J3', [['payable', 'D', 40], ['cash', 'C', 40]]], ['J5', [['sales', 'D', 40], ['drawings', 'C', 40]]], ['J3', [['loan', 'D', 250], ['sales', 'C', 250]]]]}, {'balances': {'cash': -40, 'loan': -5000, 'sales': -40, 'payable': -40, 'drawings': -5040}, 'rejected': ['J1', 'J1', 'J3']}], ['control 4', {'chart': {'payable': 'liability', 'wages': 'expense', 'equipment': 'asset', 'drawings': 'dividend', 'loan': 'liability'}, 'entries': [['J3', [['equipment', 'D', 220], ['equipment', 'D', 30], ['loan', 'C', 250]]], ['J2', [['wages', 'C', 5000], ['loan', 'D', 5000]]], ['J3', [['payable', 'D', 40], ['suspense', 'C', 40]]], ['J4', [['equipment', 'C', 999], ['payable', 'D', 999]]], ['J1', [['drawings', 'C', 40], ['loan', 'D', 40]]], ['J5', []], ['J4', [['wages', 'C', 5000], ['payable', 'D', 5000]]]]}, {'balances': {'payable': -999, 'wages': -5000, 'equipment': -749, 'drawings': -40, 'loan': -4790}, 'rejected': ['J3', 'J5', 'J4']}], ['control 5', {'chart': {'rent': 'expense', 'equipment': 'asset', 'wages': 'expense', 'loan': 'liability', 'sales': 'revenue'}, 'entries': [['J3', [['rent', 'D', 30], ['rent', 'D', 220], ['loan', 'C', 250]]], ['J2', [['loan', 'D', 30], ['sales', 'C', 100], ['loan', 'D', 70]]], ['J1', [['rent', 'D', 4970], ['wages', 'C', 5000], ['rent', 'D', 30]]], ['J2', [['equipment', 'D', 1200], ['loan', 'C', 1201]]], ['J1', [['equipment', 'D', 969], ['rent', 'C', 999], ['equipment', 'D', 30]]], ['J5', [['wages', 'D', 30], ['equipment', 'C', 1200], ['wages', 'D', 1170]]], ['J5', [['equipment', 'D', 40], ['suspense', 'C', 40]]]]}, {'balances': {'rent': 5250, 'equipment': -1200, 'wages': -3800, 'loan': 150, 'sales': 100}, 'rejected': ['J2', 'J1', 'J5']}], ['control 6', {'chart': {'sales': 'revenue', 'wages': 'expense', 'payable': 'liability', 'capital': 'equity', 'acc_depr': 'contra_asset'}, 'entries': [['J4', [['sales', 'D', 250], ['acc_depr', 'C', 250]]], ['J4', [['capital', 'C', 101], ['wages', 'D', 100]]], ['J3', [['capital', 'D', 10], ['wages', 'C', 40], ['capital', 'D', 30]]], ['J4', [['acc_depr', 'D', 5000], ['suspense', 'C', 5000]]], ['J5', [['acc_depr', 'D', 40], ['payable', 'C', 40]]], ['J1', [['sales', 'D', 250], ['capital', 'C', 250]]], ['J3', [['wages', 'C', 40], ['capital', 'D', 40]]]]}, {'balances': {'sales': -500, 'wages': -40, 'payable': 40, 'capital': 210, 'acc_depr': 210}, 'rejected': ['J4', 'J4', 'J3']}]], [['regression: zero and abnormal balance reporting', {'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': {'drawings': 'dividend', 'capital': 'equity', 'acc_depr': 'contra_asset', 'wages': 'expense', 'rent': 'expense'}, 'entries': [['J4', [['rent', 'D', 1200], ['capital', 'C', 1200]]], ['J5', [['wages', 'C', 999], ['rent', 'D', 969], ['rent', 'D', 30]]], ['J2', [['acc_depr', 'C', 100], ['drawings', 'D', 70], ['drawings', 'D', 30]]], ['J3', [['drawings', 'D', 5000], ['wages', 'C', 5000]]], ['J2', [['rent', 'D', 30], ['capital', 'C', 40], ['rent', 'D', 10]]], ['J1', [['rent', 'C', 999], ['acc_depr', 'D', 999]]], ['J2', [['capital', 'D', 250], ['acc_depr', 'C', 250], ['rent', 'C', 0], ['rent', 'D', 0]]]]}, {'balances': {'drawings': 5100, 'capital': 1200, 'acc_depr': -899, 'wages': -5999, 'rent': 1200}, 'rejected': ['J2', 'J2']}], ['control 3', {'chart': {'drawings': 'dividend', 'rent': 'expense', 'equipment': 'asset', 'acc_depr': 'contra_asset', 'wages': 'expense'}, 'entries': [['J1', [['wages', 'C', 1200], ['drawings', 'D', 30], ['drawings', 'D', 1170]]], ['J2', []], ['J2', [['acc_depr', 'D', 30], ['acc_depr', 'D', 10], ['equipment', 'C', 40]]], ['J3', [['acc_depr', 'D', -5000], ['equipment', 'C', -5000]]], ['J3', [['equipment', 'C', 999], ['rent', 'D', 30], ['rent', 'D', 969]]], ['J5', [['rent', 'D', 969], ['drawings', 'C', 999], ['rent', 'D', 30]]], ['J5', [['rent', 'D', 5000], ['wages', 'C', 5000]]]]}, {'balances': {'drawings': 201, 'rent': 1998, 'equipment': -1039, 'acc_depr': -40, 'wages': -1200}, 'rejected': ['J2', 'J3', 'J5']}], ['control 4', {'chart': {'wages': 'expense', 'capital': 'equity', 'equipment': 'asset', 'payable': 'liability', 'sales': 'revenue'}, 'entries': [['J4', [['capital', 'D', 30], ['capital', 'D', 1170], ['equipment', 'C', 1200]]], ['J4', [['equipment', 'D', 30], ['equipment', 'D', 1170], ['payable', 'C', 1200]]], ['J4', [['payable', 'C', -1200], ['capital', 'D', -1200]]], ['J4', []], ['J5', [['sales', 'C', 250], ['capital', 'D', 250]]], ['J1', [['payable', 'C', 5000], ['wages', 'D', 5000]]]]}, {'balances': {'wages': 5000, 'capital': -1450, 'equipment': -1200, 'payable': 5000, 'sales': 250}, 'rejected': ['J4', 'J4', 'J4']}], ['control 5', {'chart': {'payable': 'liability', 'sales': 'revenue', 'loan': 'liability', 'cash': 'asset', 'wages': 'expense'}, 'entries': [['J1', [['wages', 'C', 999], ['payable', 'D', 999]]], ['J5', [['sales', 'D', 999], ['cash', 'C', 999]]], ['J1', [['wages', 'C', 100], ['payable', 'D', 30], ['payable', 'D', 70]]], ['J4', [['loan', 'D', 30], ['loan', 'D', 70], ['payable', 'C', 100]]], ['J2', [['cash', 'D', 100], ['loan', 'C', 100]]], ['J3', [['wages', 'D', 100], ['loan', 'C', 100]]]]}, {'balances': {'payable': -899, 'sales': -999, 'loan': 100, 'cash': -899, 'wages': -899}, 'rejected': ['J1']}], ['control 6', {'chart': {'acc_depr': 'contra_asset', 'sales': 'revenue', 'drawings': 'dividend', 'cash': 'asset', 'rent': 'expense'}, 'entries': [['J4', [['drawings', 'D', 5000], ['acc_depr', 'C', 4999]]], ['J4', [['sales', 'C', 5000], ['rent', 'D', 5000]]], ['J3', [['acc_depr', 'D', 250], ['rent', 'C', 250]]], ['J1', [['drawings', 'C', 100], ['cash', 'D', 100]]], ['J3', [['rent', 'D', -999], ['acc_depr', 'C', -999]]], ['J3', [['acc_depr', 'C', 5000], ['rent', 'D', 5000]]], ['J4', [['sales', 'D', 999], ['drawings', 'C', 0], ['drawings', 'D', 0], ['cash', 'C', 999]]]]}, {'balances': {'acc_depr': -250, 'sales': 5000, 'drawings': -100, 'cash': 100, 'rent': 4750}, 'rejected': ['J4', 'J3', 'J3', 'J4']}]], [['regression: zero and abnormal balance reporting', {'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 1', {'chart': {'sales': 'revenue', 'capital': 'equity', 'receivable': 'asset', 'equipment': 'asset', 'wages': 'expense', 'payable': 'liability'}, 'entries': [['J3', [['equipment', 'D', 999], ['payable', 'C', 999]]], ['J3', [['capital', 'C', 250], ['equipment', 'D', 250]]], ['J1', [['receivable', 'D', 100], ['capital', 'C', 100]]], ['J4', [['wages', 'C', 40], ['capital', 'D', 30], ['capital', 'D', 10]]], ['J2', [['sales', 'C', 250], ['receivable', 'D', 250]]], ['J3', [['sales', 'C', -100], ['equipment', 'D', -100]]]]}, {'balances': {'sales': 250, 'capital': 60, 'receivable': 350, 'equipment': 999, 'wages': -40, 'payable': 999}, 'rejected': ['J3', 'J3']}], ['control 2', {'chart': {'drawings': 'dividend', 'payable': 'liability', 'wages': 'expense', 'equipment': 'asset', 'sales': 'revenue'}, 'entries': [['J2', [['suspense', 'C', 1200], ['wages', 'D', 1200]]], ['J4', [['wages', 'C', 1200], ['drawings', 'D', 1200]]], ['J2', [['sales', 'D', 250], ['equipment', 'C', 250]]], ['J1', [['wages', 'C', 999], ['payable', 'D', 999]]], ['J3', [['sales', 'D', 1170], ['wages', 'C', 1200], ['sales', 'D', 30]]], ['J2', [['wages', 'D', 5000], ['equipment', 'C', 5001]]], ['J2', [['equipment', 'D', 1200], ['suspense', 'C', 1200]]]]}, {'balances': {'drawings': 1200, 'payable': -999, 'wages': -3399, 'equipment': -250, 'sales': -1450}, 'rejected': ['J2', 'J2', 'J2']}], ['control 3', {'chart': {'sales': 'revenue', 'acc_depr': 'contra_asset', 'capital': 'equity', 'cash': 'asset', 'receivable': 'asset'}, 'entries': [['J5', [['cash', 'D', 30], ['cash', 'D', 70], ['sales', 'C', 100]]], ['J2', [['receivable', 'D', 1200], ['capital', 'C', 1200]]], ['J2', [['capital', 'C', 1200], ['acc_depr', 'D', 1170], ['acc_depr', 'D', 30]]], ['J2', [['acc_depr', 'C', 100], ['sales', 'D', 70], ['sales', 'D', 30]]], ['J3', []], ['J1', [['receivable', 'C', 40], ['acc_depr', 'D', 40]]]]}, {'balances': {'sales': 100, 'acc_depr': -40, 'capital': 1200, 'cash': 100, 'receivable': 1160}, 'rejected': ['J2', 'J2', 'J3']}], ['control 4', {'chart': {'loan': 'liability', 'sales': 'revenue', 'wages': 'expense', 'drawings': 'dividend', 'equipment': 'asset'}, 'entries': [['J1', [['loan', 'C', 250], ['drawings', 'D', 250]]], ['J4', [['wages', 'D', 10], ['sales', 'C', 40], ['wages', 'D', 30]]], ['J3', [['equipment', 'D', 4970], ['equipment', 'D', 30], ['loan', 'C', 5000]]]]}, {'balances': {'loan': 5250, 'sales': 40, 'wages': 40, 'drawings': 250, 'equipment': 5000}, 'rejected': []}], ['control 5', {'chart': {'sales': 'revenue', 'payable': 'liability', 'rent': 'expense', 'cash': 'asset', 'loan': 'liability'}, 'entries': [['J2', [['loan', 'C', 40], ['payable', 'D', 40]]], ['J3', []], ['J4', [['rent', 'C', 100], ['payable', 'D', 100]]], ['J1', [['cash', 'D', 30], ['cash', 'D', 10], ['sales', 'C', 40]]], ['J2', [['rent', 'C', 40], ['sales', 'D', 40]]], ['J1', [['cash', 'C', 5000], ['loan', 'D', 5000]]], ['J2', [['payable', 'D', -999], ['rent', 'C', -999]]]]}, {'balances': {'sales': 40, 'payable': -140, 'rent': -100, 'cash': 40, 'loan': 40}, 'rejected': ['J3', 'J2', 'J1', 'J2']}], ['control 6', {'chart': {'drawings': 'dividend', 'cash': 'asset', 'rent': 'expense', 'wages': 'expense', 'loan': 'liability', 'receivable': 'asset'}, 'entries': [['J2', [['receivable', 'C', 100], ['drawings', 'D', 30], ['drawings', 'D', 70]]], ['J3', [['rent', 'D', 1170], ['rent', 'D', 30], ['wages', 'C', 1200]]], ['J5', [['wages', 'C', 1200], ['loan', 'D', 30], ['loan', 'D', 1170]]], ['J4', [['drawings', 'D', 30], ['drawings', 'D', 969], ['cash', 'C', 999]]], ['J5', [['cash', 'D', 5000], ['suspense', 'C', 5000]]], ['J5', [['wages', 'C', 100], ['cash', 'D', 100]]], ['J2', [['suspense', 'C', 40], ['loan', 'D', 40]]]]}, {'balances': {'drawings': 1099, 'cash': -999, 'rent': 1200, 'wages': -2400, 'loan': -1200, 'receivable': -100}, 'rejected': ['J5', 'J5', 'J2']}]], [['regression: zero and abnormal balance reporting', {'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 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': {'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 3', {'chart': {'capital': 'equity', 'rent': 'expense', 'acc_depr': 'contra_asset', 'cash': 'asset', 'wages': 'expense'}, 'entries': [['J2', [['rent', 'D', 999], ['cash', 'C', 999]]], ['J3', [['acc_depr', 'D', 1170], ['acc_depr', 'D', 30], ['wages', 'C', 1200]]], ['J5', [['rent', 'D', 30], ['rent', 'D', 969], ['capital', 'C', 999]]], ['J4', [['cash', 'D', 0], ['wages', 'C', 5000], ['cash', 'C', 0], ['rent', 'D', 5000]]], ['J1', [['acc_depr', 'C', 0], ['capital', 'C', 5000], ['acc_depr', 'D', 0], ['cash', 'D', 5000]]], ['J5', []], ['J5', [['wages', 'C', 1200], ['rent', 'D', 30], ['rent', 'D', 1170]]]]}, {'balances': {'capital': 999, 'rent': 1998, 'acc_depr': -1200, 'cash': -999, 'wages': -1200}, 'rejected': ['J4', 'J1', 'J5', 'J5']}], ['control 4', {'chart': {'loan': 'liability', 'receivable': 'asset', 'equipment': 'asset', 'cash': 'asset', 'wages': 'expense'}, 'entries': [['J1', [['wages', 'C', 41], ['cash', 'D', 40]]], ['J4', [['receivable', 'D', 40], ['cash', 'C', 40]]], ['J3', [['loan', 'D', 969], ['equipment', 'C', 999], ['loan', 'D', 30]]], ['J5', [['equipment', 'C', 250], ['wages', 'D', 250]]], ['J2', [['cash', 'D', 30], ['receivable', 'C', 100], ['cash', 'D', 70]]], ['J1', [['equipment', 'D', 1200], ['loan', 'C', 1200]]]]}, {'balances': {'loan': 201, 'receivable': -60, 'equipment': -49, 'cash': 60, 'wages': 250}, 'rejected': ['J1']}], ['control 5', {'chart': {'drawings': 'dividend', 'acc_depr': 'contra_asset', 'rent': 'expense', 'cash': 'asset', 'loan': 'liability'}, 'entries': [['J2', []], ['J5', [['drawings', 'C', 250], ['acc_depr', 'D', 250]]], ['J1', [['acc_depr', 'C', 1200], ['loan', 'D', 1200]]], ['J3', [['rent', 'C', 100], ['cash', 'D', 100]]], ['J1', [['drawings', 'C', 250], ['acc_depr', 'D', 30], ['acc_depr', 'D', 220]]]]}, {'balances': {'drawings': -250, 'acc_depr': 950, 'rent': -100, 'cash': 100, 'loan': -1200}, 'rejected': ['J2', 'J1']}], ['control 6', {'chart': {'wages': 'expense', 'capital': 'equity', 'drawings': 'dividend', 'sales': 'revenue', 'receivable': 'asset', 'acc_depr': 'contra_asset'}, 'entries': [['J3', [['wages', 'C', 5000], ['sales', 'D', 30], ['sales', 'D', 4970]]], ['J5', [['receivable', 'C', -999], ['acc_depr', 'D', -999]]], ['J4', [['capital', 'D', 70], ['drawings', 'C', 100], ['capital', 'D', 30]]], ['J3', [['wages', 'C', 1200], ['capital', 'D', 30], ['capital', 'D', 1170]]], ['J3', [['wages', 'C', 100], ['receivable', 'D', 70], ['receivable', 'D', 30]]], ['J5', [['receivable', 'D', 4970], ['acc_depr', 'C', 5000], ['receivable', 'D', 30]]]]}, {'balances': {'wages': -5000, 'capital': -100, 'drawings': -100, 'sales': -5000, 'receivable': 5000, 'acc_depr': 5000}, 'rejected': ['J5', 'J3', 'J3']}]]]\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":"508675fba044e12a1202f8b29dd4e4e9fee61cce43b794d6c025a4e83c807086","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        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': {a: v for a, v in bal.items() if v}, 'rejected': rejected}\ndef check(label, actual, expected):\n    observations.append({\"check\": label, \"actual\": actual, \"expected\": expected, \"passed\": actual == expected})\nfixtures = [[['regression: zero and abnormal balance reporting', {'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 1', {'chart': {'payable': 'liability', 'equipment': 'asset', 'rent': 'expense', 'capital': 'equity', 'acc_depr': 'contra_asset'}, 'entries': [['J1', [['capital', 'D', 1200], ['acc_depr', 'C', 1200]]], ['J1', []], ['J5', [['payable', 'D', 40], ['equipment', 'C', 40]]], ['J1', []], ['J2', [['capital', 'D', 30], ['acc_depr', 'C', 1200], ['capital', 'D', 1170]]], ['J2', [['acc_depr', 'D', 999], ['equipment', 'C', 999]]], ['J3', [['rent', 'C', 5000], ['payable', 'D', 5000]]]]}, {'balances': {'payable': -5040, 'equipment': -40, 'rent': -5000, 'capital': -2400, 'acc_depr': 2400}, 'rejected': ['J1', 'J1', 'J2']}], ['control 2', {'chart': {'acc_depr': 'contra_asset', 'receivable': 'asset', 'cash': 'asset', 'rent': 'expense', 'wages': 'expense'}, 'entries': [['J5', [['receivable', 'C', 5000], ['acc_depr', 'D', 30], ['acc_depr', 'D', 4970]]], ['J2', [['cash', 'D', 250], ['acc_depr', 'C', 250]]], ['J4', [['wages', 'C', 40], ['rent', 'D', 40]]]]}, {'balances': {'acc_depr': -4750, 'receivable': -5000, 'cash': 250, 'rent': 40, 'wages': -40}, 'rejected': []}], ['control 3', {'chart': {'receivable': 'asset', 'sales': 'revenue', 'drawings': 'dividend', 'rent': 'expense', 'acc_depr': 'contra_asset'}, 'entries': [['J3', [['receivable', 'D', 1200], ['rent', 'C', 1200]]], ['J5', [['acc_depr', 'C', 100], ['drawings', 'D', 100]]], ['J4', [['rent', 'C', 999], ['acc_depr', 'D', 999]]], ['J5', [['drawings', 'D', 250], ['receivable', 'C', 250]]], ['J4', [['rent', 'C', 100], ['acc_depr', 'D', 100]]], ['J2', [['sales', 'C', 100], ['receivable', 'D', 100]]]]}, {'balances': {'receivable': 1300, 'sales': 100, 'drawings': 100, 'rent': -2199, 'acc_depr': -899}, 'rejected': ['J5', 'J4']}], ['control 4', {'chart': {'receivable': 'asset', 'acc_depr': 'contra_asset', 'payable': 'liability', 'equipment': 'asset', 'wages': 'expense'}, 'entries': [['J1', [['receivable', 'C', 249], ['wages', 'D', 250]]], ['J4', [['receivable', 'D', 999], ['wages', 'C', 999]]], ['J2', [['acc_depr', 'D', 999], ['wages', 'C', 999]]], ['J3', [['equipment', 'D', 999], ['payable', 'C', 999]]]]}, {'balances': {'receivable': 999, 'acc_depr': -999, 'payable': 999, 'equipment': 999, 'wages': -1998}, 'rejected': ['J1']}], ['control 5', {'chart': {'drawings': 'dividend', 'receivable': 'asset', 'equipment': 'asset', 'cash': 'asset', 'wages': 'expense'}, 'entries': [['J4', [['receivable', 'D', 30], ['receivable', 'D', 70], ['cash', 'C', 100]]], ['J3', [['wages', 'C', 100], ['drawings', 'D', 100]]], ['J2', [['equipment', 'D', 70], ['wages', 'C', 100], ['equipment', 'D', 30]]], ['J5', [['drawings', 'D', 4970], ['equipment', 'C', 5000], ['drawings', 'D', 30]]], ['J1', [['wages', 'D', 999], ['drawings', 'C', 1009]]]]}, {'balances': {'drawings': 5100, 'receivable': 100, 'equipment': -4900, 'cash': -100, 'wages': -200}, 'rejected': ['J1']}], ['control 6', {'chart': {'rent': 'expense', 'sales': 'revenue', 'equipment': 'asset', 'capital': 'equity', 'loan': 'liability'}, 'entries': [['J5', [['equipment', 'C', 999], ['sales', 'D', 999], ['loan', 'D', 0], ['loan', 'C', 0]]], ['J5', [['loan', 'C', 250], ['rent', 'D', 250]]], ['J1', [['loan', 'C', 40], ['equipment', 'D', 30], ['equipment', 'D', 10]]], ['J3', [['sales', 'C', 1200], ['capital', 'D', 1200]]], ['J1', [['sales', 'D', 999], ['equipment', 'C', 1000]]], ['J4', [['suspense', 'C', 40], ['capital', 'D', 40]]]]}, {'balances': {'rent': 250, 'sales': 1200, 'equipment': 40, 'capital': -1200, 'loan': 290}, 'rejected': ['J5', 'J1', 'J4']}]], [['regression: zero and abnormal balance reporting', {'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 1', {'chart': {'cash': 'asset', 'acc_depr': 'contra_asset', 'sales': 'revenue', 'receivable': 'asset', 'rent': 'expense'}, 'entries': [['J2', [['cash', 'C', 100], ['sales', 'D', 100]]], ['J5', [['cash', 'C', 1210], ['receivable', 'D', 1200]]], ['J4', [['sales', 'C', 5000], ['receivable', 'D', 5000]]], ['J2', [['cash', 'C', 40], ['sales', 'D', 40]]], ['J5', [['rent', 'D', 999], ['acc_depr', 'C', 999]]], ['J5', [['sales', 'D', 100], ['suspense', 'C', 100]]]]}, {'balances': {'cash': -100, 'acc_depr': 999, 'sales': 4900, 'receivable': 5000, 'rent': 999}, 'rejected': ['J5', 'J2', 'J5']}], ['control 2', {'chart': {'loan': 'liability', 'acc_depr': 'contra_asset', 'drawings': 'dividend', 'sales': 'revenue', 'capital': 'equity'}, 'entries': [['J1', [['sales', 'C', 999], ['acc_depr', 'D', 969], ['acc_depr', 'D', 30]]], ['J3', [['drawings', 'C', 5000], ['loan', 'D', 5000]]], ['J2', [['capital', 'D', 30], ['sales', 'C', 1200], ['capital', 'D', 1170]]]]}, {'balances': {'loan': -5000, 'acc_depr': -999, 'drawings': -5000, 'sales': 2199, 'capital': -1200}, 'rejected': []}], ['control 3', {'chart': {'cash': 'asset', 'loan': 'liability', 'sales': 'revenue', 'payable': 'liability', 'drawings': 'dividend'}, 'entries': [['J1', [['loan', 'C', 1200], ['cash', 'D', 1200], ['payable', 'C', 0], ['payable', 'D', 0]]], ['J1', [['drawings', 'C', -40], ['payable', 'D', -40]]], ['J2', [['drawings', 'C', 5000], ['loan', 'D', 5000]]], ['J3', [['payable', 'D', 40], ['cash', 'C', 40]]], ['J5', [['sales', 'D', 40], ['drawings', 'C', 40]]], ['J3', [['loan', 'D', 250], ['sales', 'C', 250]]]]}, {'balances': {'cash': -40, 'loan': -5000, 'sales': -40, 'payable': -40, 'drawings': -5040}, 'rejected': ['J1', 'J1', 'J3']}], ['control 4', {'chart': {'payable': 'liability', 'wages': 'expense', 'equipment': 'asset', 'drawings': 'dividend', 'loan': 'liability'}, 'entries': [['J3', [['equipment', 'D', 220], ['equipment', 'D', 30], ['loan', 'C', 250]]], ['J2', [['wages', 'C', 5000], ['loan', 'D', 5000]]], ['J3', [['payable', 'D', 40], ['suspense', 'C', 40]]], ['J4', [['equipment', 'C', 999], ['payable', 'D', 999]]], ['J1', [['drawings', 'C', 40], ['loan', 'D', 40]]], ['J5', []], ['J4', [['wages', 'C', 5000], ['payable', 'D', 5000]]]]}, {'balances': {'payable': -999, 'wages': -5000, 'equipment': -749, 'drawings': -40, 'loan': -4790}, 'rejected': ['J3', 'J5', 'J4']}], ['control 5', {'chart': {'rent': 'expense', 'equipment': 'asset', 'wages': 'expense', 'loan': 'liability', 'sales': 'revenue'}, 'entries': [['J3', [['rent', 'D', 30], ['rent', 'D', 220], ['loan', 'C', 250]]], ['J2', [['loan', 'D', 30], ['sales', 'C', 100], ['loan', 'D', 70]]], ['J1', [['rent', 'D', 4970], ['wages', 'C', 5000], ['rent', 'D', 30]]], ['J2', [['equipment', 'D', 1200], ['loan', 'C', 1201]]], ['J1', [['equipment', 'D', 969], ['rent', 'C', 999], ['equipment', 'D', 30]]], ['J5', [['wages', 'D', 30], ['equipment', 'C', 1200], ['wages', 'D', 1170]]], ['J5', [['equipment', 'D', 40], ['suspense', 'C', 40]]]]}, {'balances': {'rent': 5250, 'equipment': -1200, 'wages': -3800, 'loan': 150, 'sales': 100}, 'rejected': ['J2', 'J1', 'J5']}], ['control 6', {'chart': {'sales': 'revenue', 'wages': 'expense', 'payable': 'liability', 'capital': 'equity', 'acc_depr': 'contra_asset'}, 'entries': [['J4', [['sales', 'D', 250], ['acc_depr', 'C', 250]]], ['J4', [['capital', 'C', 101], ['wages', 'D', 100]]], ['J3', [['capital', 'D', 10], ['wages', 'C', 40], ['capital', 'D', 30]]], ['J4', [['acc_depr', 'D', 5000], ['suspense', 'C', 5000]]], ['J5', [['acc_depr', 'D', 40], ['payable', 'C', 40]]], ['J1', [['sales', 'D', 250], ['capital', 'C', 250]]], ['J3', [['wages', 'C', 40], ['capital', 'D', 40]]]]}, {'balances': {'sales': -500, 'wages': -40, 'payable': 40, 'capital': 210, 'acc_depr': 210}, 'rejected': ['J4', 'J4', 'J3']}]], [['regression: zero and abnormal balance reporting', {'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': {'drawings': 'dividend', 'capital': 'equity', 'acc_depr': 'contra_asset', 'wages': 'expense', 'rent': 'expense'}, 'entries': [['J4', [['rent', 'D', 1200], ['capital', 'C', 1200]]], ['J5', [['wages', 'C', 999], ['rent', 'D', 969], ['rent', 'D', 30]]], ['J2', [['acc_depr', 'C', 100], ['drawings', 'D', 70], ['drawings', 'D', 30]]], ['J3', [['drawings', 'D', 5000], ['wages', 'C', 5000]]], ['J2', [['rent', 'D', 30], ['capital', 'C', 40], ['rent', 'D', 10]]], ['J1', [['rent', 'C', 999], ['acc_depr', 'D', 999]]], ['J2', [['capital', 'D', 250], ['acc_depr', 'C', 250], ['rent', 'C', 0], ['rent', 'D', 0]]]]}, {'balances': {'drawings': 5100, 'capital': 1200, 'acc_depr': -899, 'wages': -5999, 'rent': 1200}, 'rejected': ['J2', 'J2']}], ['control 3', {'chart': {'drawings': 'dividend', 'rent': 'expense', 'equipment': 'asset', 'acc_depr': 'contra_asset', 'wages': 'expense'}, 'entries': [['J1', [['wages', 'C', 1200], ['drawings', 'D', 30], ['drawings', 'D', 1170]]], ['J2', []], ['J2', [['acc_depr', 'D', 30], ['acc_depr', 'D', 10], ['equipment', 'C', 40]]], ['J3', [['acc_depr', 'D', -5000], ['equipment', 'C', -5000]]], ['J3', [['equipment', 'C', 999], ['rent', 'D', 30], ['rent', 'D', 969]]], ['J5', [['rent', 'D', 969], ['drawings', 'C', 999], ['rent', 'D', 30]]], ['J5', [['rent', 'D', 5000], ['wages', 'C', 5000]]]]}, {'balances': {'drawings': 201, 'rent': 1998, 'equipment': -1039, 'acc_depr': -40, 'wages': -1200}, 'rejected': ['J2', 'J3', 'J5']}], ['control 4', {'chart': {'wages': 'expense', 'capital': 'equity', 'equipment': 'asset', 'payable': 'liability', 'sales': 'revenue'}, 'entries': [['J4', [['capital', 'D', 30], ['capital', 'D', 1170], ['equipment', 'C', 1200]]], ['J4', [['equipment', 'D', 30], ['equipment', 'D', 1170], ['payable', 'C', 1200]]], ['J4', [['payable', 'C', -1200], ['capital', 'D', -1200]]], ['J4', []], ['J5', [['sales', 'C', 250], ['capital', 'D', 250]]], ['J1', [['payable', 'C', 5000], ['wages', 'D', 5000]]]]}, {'balances': {'wages': 5000, 'capital': -1450, 'equipment': -1200, 'payable': 5000, 'sales': 250}, 'rejected': ['J4', 'J4', 'J4']}], ['control 5', {'chart': {'payable': 'liability', 'sales': 'revenue', 'loan': 'liability', 'cash': 'asset', 'wages': 'expense'}, 'entries': [['J1', [['wages', 'C', 999], ['payable', 'D', 999]]], ['J5', [['sales', 'D', 999], ['cash', 'C', 999]]], ['J1', [['wages', 'C', 100], ['payable', 'D', 30], ['payable', 'D', 70]]], ['J4', [['loan', 'D', 30], ['loan', 'D', 70], ['payable', 'C', 100]]], ['J2', [['cash', 'D', 100], ['loan', 'C', 100]]], ['J3', [['wages', 'D', 100], ['loan', 'C', 100]]]]}, {'balances': {'payable': -899, 'sales': -999, 'loan': 100, 'cash': -899, 'wages': -899}, 'rejected': ['J1']}], ['control 6', {'chart': {'acc_depr': 'contra_asset', 'sales': 'revenue', 'drawings': 'dividend', 'cash': 'asset', 'rent': 'expense'}, 'entries': [['J4', [['drawings', 'D', 5000], ['acc_depr', 'C', 4999]]], ['J4', [['sales', 'C', 5000], ['rent', 'D', 5000]]], ['J3', [['acc_depr', 'D', 250], ['rent', 'C', 250]]], ['J1', [['drawings', 'C', 100], ['cash', 'D', 100]]], ['J3', [['rent', 'D', -999], ['acc_depr', 'C', -999]]], ['J3', [['acc_depr', 'C', 5000], ['rent', 'D', 5000]]], ['J4', [['sales', 'D', 999], ['drawings', 'C', 0], ['drawings', 'D', 0], ['cash', 'C', 999]]]]}, {'balances': {'acc_depr': -250, 'sales': 5000, 'drawings': -100, 'cash': 100, 'rent': 4750}, 'rejected': ['J4', 'J3', 'J3', 'J4']}]], [['regression: zero and abnormal balance reporting', {'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 1', {'chart': {'sales': 'revenue', 'capital': 'equity', 'receivable': 'asset', 'equipment': 'asset', 'wages': 'expense', 'payable': 'liability'}, 'entries': [['J3', [['equipment', 'D', 999], ['payable', 'C', 999]]], ['J3', [['capital', 'C', 250], ['equipment', 'D', 250]]], ['J1', [['receivable', 'D', 100], ['capital', 'C', 100]]], ['J4', [['wages', 'C', 40], ['capital', 'D', 30], ['capital', 'D', 10]]], ['J2', [['sales', 'C', 250], ['receivable', 'D', 250]]], ['J3', [['sales', 'C', -100], ['equipment', 'D', -100]]]]}, {'balances': {'sales': 250, 'capital': 60, 'receivable': 350, 'equipment': 999, 'wages': -40, 'payable': 999}, 'rejected': ['J3', 'J3']}], ['control 2', {'chart': {'drawings': 'dividend', 'payable': 'liability', 'wages': 'expense', 'equipment': 'asset', 'sales': 'revenue'}, 'entries': [['J2', [['suspense', 'C', 1200], ['wages', 'D', 1200]]], ['J4', [['wages', 'C', 1200], ['drawings', 'D', 1200]]], ['J2', [['sales', 'D', 250], ['equipment', 'C', 250]]], ['J1', [['wages', 'C', 999], ['payable', 'D', 999]]], ['J3', [['sales', 'D', 1170], ['wages', 'C', 1200], ['sales', 'D', 30]]], ['J2', [['wages', 'D', 5000], ['equipment', 'C', 5001]]], ['J2', [['equipment', 'D', 1200], ['suspense', 'C', 1200]]]]}, {'balances': {'drawings': 1200, 'payable': -999, 'wages': -3399, 'equipment': -250, 'sales': -1450}, 'rejected': ['J2', 'J2', 'J2']}], ['control 3', {'chart': {'sales': 'revenue', 'acc_depr': 'contra_asset', 'capital': 'equity', 'cash': 'asset', 'receivable': 'asset'}, 'entries': [['J5', [['cash', 'D', 30], ['cash', 'D', 70], ['sales', 'C', 100]]], ['J2', [['receivable', 'D', 1200], ['capital', 'C', 1200]]], ['J2', [['capital', 'C', 1200], ['acc_depr', 'D', 1170], ['acc_depr', 'D', 30]]], ['J2', [['acc_depr', 'C', 100], ['sales', 'D', 70], ['sales', 'D', 30]]], ['J3', []], ['J1', [['receivable', 'C', 40], ['acc_depr', 'D', 40]]]]}, {'balances': {'sales': 100, 'acc_depr': -40, 'capital': 1200, 'cash': 100, 'receivable': 1160}, 'rejected': ['J2', 'J2', 'J3']}], ['control 4', {'chart': {'loan': 'liability', 'sales': 'revenue', 'wages': 'expense', 'drawings': 'dividend', 'equipment': 'asset'}, 'entries': [['J1', [['loan', 'C', 250], ['drawings', 'D', 250]]], ['J4', [['wages', 'D', 10], ['sales', 'C', 40], ['wages', 'D', 30]]], ['J3', [['equipment', 'D', 4970], ['equipment', 'D', 30], ['loan', 'C', 5000]]]]}, {'balances': {'loan': 5250, 'sales': 40, 'wages': 40, 'drawings': 250, 'equipment': 5000}, 'rejected': []}], ['control 5', {'chart': {'sales': 'revenue', 'payable': 'liability', 'rent': 'expense', 'cash': 'asset', 'loan': 'liability'}, 'entries': [['J2', [['loan', 'C', 40], ['payable', 'D', 40]]], ['J3', []], ['J4', [['rent', 'C', 100], ['payable', 'D', 100]]], ['J1', [['cash', 'D', 30], ['cash', 'D', 10], ['sales', 'C', 40]]], ['J2', [['rent', 'C', 40], ['sales', 'D', 40]]], ['J1', [['cash', 'C', 5000], ['loan', 'D', 5000]]], ['J2', [['payable', 'D', -999], ['rent', 'C', -999]]]]}, {'balances': {'sales': 40, 'payable': -140, 'rent': -100, 'cash': 40, 'loan': 40}, 'rejected': ['J3', 'J2', 'J1', 'J2']}], ['control 6', {'chart': {'drawings': 'dividend', 'cash': 'asset', 'rent': 'expense', 'wages': 'expense', 'loan': 'liability', 'receivable': 'asset'}, 'entries': [['J2', [['receivable', 'C', 100], ['drawings', 'D', 30], ['drawings', 'D', 70]]], ['J3', [['rent', 'D', 1170], ['rent', 'D', 30], ['wages', 'C', 1200]]], ['J5', [['wages', 'C', 1200], ['loan', 'D', 30], ['loan', 'D', 1170]]], ['J4', [['drawings', 'D', 30], ['drawings', 'D', 969], ['cash', 'C', 999]]], ['J5', [['cash', 'D', 5000], ['suspense', 'C', 5000]]], ['J5', [['wages', 'C', 100], ['cash', 'D', 100]]], ['J2', [['suspense', 'C', 40], ['loan', 'D', 40]]]]}, {'balances': {'drawings': 1099, 'cash': -999, 'rent': 1200, 'wages': -2400, 'loan': -1200, 'receivable': -100}, 'rejected': ['J5', 'J5', 'J2']}]], [['regression: zero and abnormal balance reporting', {'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 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': {'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 3', {'chart': {'capital': 'equity', 'rent': 'expense', 'acc_depr': 'contra_asset', 'cash': 'asset', 'wages': 'expense'}, 'entries': [['J2', [['rent', 'D', 999], ['cash', 'C', 999]]], ['J3', [['acc_depr', 'D', 1170], ['acc_depr', 'D', 30], ['wages', 'C', 1200]]], ['J5', [['rent', 'D', 30], ['rent', 'D', 969], ['capital', 'C', 999]]], ['J4', [['cash', 'D', 0], ['wages', 'C', 5000], ['cash', 'C', 0], ['rent', 'D', 5000]]], ['J1', [['acc_depr', 'C', 0], ['capital', 'C', 5000], ['acc_depr', 'D', 0], ['cash', 'D', 5000]]], ['J5', []], ['J5', [['wages', 'C', 1200], ['rent', 'D', 30], ['rent', 'D', 1170]]]]}, {'balances': {'capital': 999, 'rent': 1998, 'acc_depr': -1200, 'cash': -999, 'wages': -1200}, 'rejected': ['J4', 'J1', 'J5', 'J5']}], ['control 4', {'chart': {'loan': 'liability', 'receivable': 'asset', 'equipment': 'asset', 'cash': 'asset', 'wages': 'expense'}, 'entries': [['J1', [['wages', 'C', 41], ['cash', 'D', 40]]], ['J4', [['receivable', 'D', 40], ['cash', 'C', 40]]], ['J3', [['loan', 'D', 969], ['equipment', 'C', 999], ['loan', 'D', 30]]], ['J5', [['equipment', 'C', 250], ['wages', 'D', 250]]], ['J2', [['cash', 'D', 30], ['receivable', 'C', 100], ['cash', 'D', 70]]], ['J1', [['equipment', 'D', 1200], ['loan', 'C', 1200]]]]}, {'balances': {'loan': 201, 'receivable': -60, 'equipment': -49, 'cash': 60, 'wages': 250}, 'rejected': ['J1']}], ['control 5', {'chart': {'drawings': 'dividend', 'acc_depr': 'contra_asset', 'rent': 'expense', 'cash': 'asset', 'loan': 'liability'}, 'entries': [['J2', []], ['J5', [['drawings', 'C', 250], ['acc_depr', 'D', 250]]], ['J1', [['acc_depr', 'C', 1200], ['loan', 'D', 1200]]], ['J3', [['rent', 'C', 100], ['cash', 'D', 100]]], ['J1', [['drawings', 'C', 250], ['acc_depr', 'D', 30], ['acc_depr', 'D', 220]]]]}, {'balances': {'drawings': -250, 'acc_depr': 950, 'rent': -100, 'cash': 100, 'loan': -1200}, 'rejected': ['J2', 'J1']}], ['control 6', {'chart': {'wages': 'expense', 'capital': 'equity', 'drawings': 'dividend', 'sales': 'revenue', 'receivable': 'asset', 'acc_depr': 'contra_asset'}, 'entries': [['J3', [['wages', 'C', 5000], ['sales', 'D', 30], ['sales', 'D', 4970]]], ['J5', [['receivable', 'C', -999], ['acc_depr', 'D', -999]]], ['J4', [['capital', 'D', 70], ['drawings', 'C', 100], ['capital', 'D', 30]]], ['J3', [['wages', 'C', 1200], ['capital', 'D', 30], ['capital', 'D', 1170]]], ['J3', [['wages', 'C', 100], ['receivable', 'D', 70], ['receivable', 'D', 30]]], ['J5', [['receivable', 'D', 4970], ['acc_depr', 'C', 5000], ['receivable', 'D', 30]]]]}, {'balances': {'wages': -5000, 'capital': -100, 'drawings': -100, 'sales': -5000, 'receivable': 5000, 'acc_depr': 5000}, 'rejected': ['J5', 'J3', 'J3']}]]]\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-zero-and-abnormal-balance-reporting","generated_at":"2026-09-29T14:46:21.306895+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 report filters out accounts whose balance is zero.","sha256":"ddb21c55d5d3247239b16776e33870aaa9b945796e16b5215d91ae77b348579a","title":"Journal posting engine: zero and abnormal balance reporting · 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":46.835,"exit_code":1,"observations":[{"actual":{"balances":{"capital":0,"drawings":0},"rejected":["J1","J3"]},"check":"regression: zero and abnormal balance reporting","expected":{"balances":{"acc_depr":-5000,"capital":0,"drawings":0,"equipment":-10040,"payable":-5040},"rejected":["J1","J3"]},"passed":false},{"actual":{"balances":{"acc_depr":2400},"rejected":["J1","J1","J2"]},"check":"control 1","expected":{"balances":{"acc_depr":2400,"capital":-2400,"equipment":-40,"payable":-5040,"rent":-5000},"rejected":["J1","J1","J2"]},"passed":false},{"actual":{"balances":{"cash":250,"rent":40},"rejected":[]},"check":"control 2","expected":{"balances":{"acc_depr":-4750,"cash":250,"receivable":-5000,"rent":40,"wages":-40},"rejected":[]},"passed":false},{"actual":{"balances":{"drawings":100,"receivable":1300,"sales":100},"rejected":["J5","J4"]},"check":"control 3","expected":{"balances":{"acc_depr":-899,"drawings":100,"receivable":1300,"rent":-2199,"sales":100},"rejected":["J5","J4"]},"passed":false},{"actual":{"balances":{"equipment":999,"payable":999,"receivable":999},"rejected":["J1"]},"check":"control 4","expected":{"balances":{"acc_depr":-999,"equipment":999,"payable":999,"receivable":999,"wages":-1998},"rejected":["J1"]},"passed":false},{"actual":{"balances":{"drawings":5100,"receivable":100},"rejected":["J1"]},"check":"control 5","expected":{"balances":{"cash":-100,"drawings":5100,"equipment":-4900,"receivable":100,"wages":-200},"rejected":["J1"]},"passed":false},{"actual":{"balances":{"equipment":40,"loan":290,"rent":250,"sales":1200},"rejected":["J5","J1","J4"]},"check":"control 6","expected":{"balances":{"capital":-1200,"equipment":40,"loan":290,"rent":250,"sales":1200},"rejected":["J5","J1","J4"]},"passed":false}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: zero and abnormal balance reporting\", \"actual\": {\"balances\": {\"drawings\": 0, \"capital\": 0}, \"rejected\": [\"J1\", \"J3\"]}, \"expected\": {\"balances\": {\"acc_depr\": -5000, \"drawings\": 0, \"payable\": -5040, \"equipment\": -10040, \"capital\": 0}, \"rejected\": [\"J1\", \"J3\"]}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"balances\": {\"acc_depr\": 2400}, \"rejected\": [\"J1\", \"J1\", \"J2\"]}, \"expected\": {\"balances\": {\"payable\": -5040, \"equipment\": -40, \"rent\": -5000, \"capital\": -2400, \"acc_depr\": 2400}, \"rejected\": [\"J1\", \"J1\", \"J2\"]}, \"passed\": false}, {\"check\": \"control 2\", \"actual\": {\"balances\": {\"cash\": 250, \"rent\": 40}, \"rejected\": []}, \"expected\": {\"balances\": {\"acc_depr\": -4750, \"receivable\": -5000, \"cash\": 250, \"rent\": 40, \"wages\": -40}, \"rejected\": []}, \"passed\": false}, {\"check\": \"control 3\", \"actual\": {\"balances\": {\"receivable\": 1300, \"sales\": 100, \"drawings\": 100}, \"rejected\": [\"J5\", \"J4\"]}, \"expected\": {\"balances\": {\"receivable\": 1300, \"sales\": 100, \"drawings\": 100, \"rent\": -2199, \"acc_depr\": -899}, \"rejected\": [\"J5\", \"J4\"]}, \"passed\": false}, {\"check\": \"control 4\", \"actual\": {\"balances\": {\"receivable\": 999, \"payable\": 999, \"equipment\": 999}, \"rejected\": [\"J1\"]}, \"expected\": {\"balances\": {\"receivable\": 999, \"acc_depr\": -999, \"payable\": 999, \"equipment\": 999, \"wages\": -1998}, \"rejected\": [\"J1\"]}, \"passed\": false}, {\"check\": \"control 5\", \"actual\": {\"balances\": {\"drawings\": 5100, \"receivable\": 100}, \"rejected\": [\"J1\"]}, \"expected\": {\"balances\": {\"drawings\": 5100, \"receivable\": 100, \"equipment\": -4900, \"cash\": -100, \"wages\": -200}, \"rejected\": [\"J1\"]}, \"passed\": false}, {\"check\": \"control 6\", \"actual\": {\"balances\": {\"rent\": 250, \"sales\": 1200, \"equipment\": 40, \"loan\": 290}, \"rejected\": [\"J5\", \"J1\", \"J4\"]}, \"expected\": {\"balances\": {\"rent\": 250, \"sales\": 1200, \"equipment\": 40, \"capital\": -1200, \"loan\": 290}, \"rejected\": [\"J5\", \"J1\", \"J4\"]}, \"passed\": false}], \"passed\": false}\n"},"broken":{"elapsed_ms":53.358,"exit_code":1,"observations":[{"actual":{"balances":{"acc_depr":-5000,"equipment":-10040,"payable":-5040},"rejected":["J1","J3"]},"check":"regression: zero and abnormal balance reporting","expected":{"balances":{"acc_depr":-5000,"capital":0,"drawings":0,"equipment":-10040,"payable":-5040},"rejected":["J1","J3"]},"passed":false},{"actual":{"balances":{"acc_depr":2400,"capital":-2400,"equipment":-40,"payable":-5040,"rent":-5000},"rejected":["J1","J1","J2"]},"check":"control 1","expected":{"balances":{"acc_depr":2400,"capital":-2400,"equipment":-40,"payable":-5040,"rent":-5000},"rejected":["J1","J1","J2"]},"passed":true},{"actual":{"balances":{"acc_depr":-4750,"cash":250,"receivable":-5000,"rent":40,"wages":-40},"rejected":[]},"check":"control 2","expected":{"balances":{"acc_depr":-4750,"cash":250,"receivable":-5000,"rent":40,"wages":-40},"rejected":[]},"passed":true},{"actual":{"balances":{"acc_depr":-899,"drawings":100,"receivable":1300,"rent":-2199,"sales":100},"rejected":["J5","J4"]},"check":"control 3","expected":{"balances":{"acc_depr":-899,"drawings":100,"receivable":1300,"rent":-2199,"sales":100},"rejected":["J5","J4"]},"passed":true},{"actual":{"balances":{"acc_depr":-999,"equipment":999,"payable":999,"receivable":999,"wages":-1998},"rejected":["J1"]},"check":"control 4","expected":{"balances":{"acc_depr":-999,"equipment":999,"payable":999,"receivable":999,"wages":-1998},"rejected":["J1"]},"passed":true},{"actual":{"balances":{"cash":-100,"drawings":5100,"equipment":-4900,"receivable":100,"wages":-200},"rejected":["J1"]},"check":"control 5","expected":{"balances":{"cash":-100,"drawings":5100,"equipment":-4900,"receivable":100,"wages":-200},"rejected":["J1"]},"passed":true},{"actual":{"balances":{"capital":-1200,"equipment":40,"loan":290,"rent":250,"sales":1200},"rejected":["J5","J1","J4"]},"check":"control 6","expected":{"balances":{"capital":-1200,"equipment":40,"loan":290,"rent":250,"sales":1200},"rejected":["J5","J1","J4"]},"passed":true}],"passed":false,"stderr":"","stdout":"{\"observations\": [{\"check\": \"regression: zero and abnormal balance reporting\", \"actual\": {\"balances\": {\"acc_depr\": -5000, \"payable\": -5040, \"equipment\": -10040}, \"rejected\": [\"J1\", \"J3\"]}, \"expected\": {\"balances\": {\"acc_depr\": -5000, \"drawings\": 0, \"payable\": -5040, \"equipment\": -10040, \"capital\": 0}, \"rejected\": [\"J1\", \"J3\"]}, \"passed\": false}, {\"check\": \"control 1\", \"actual\": {\"balances\": {\"payable\": -5040, \"equipment\": -40, \"rent\": -5000, \"capital\": -2400, \"acc_depr\": 2400}, \"rejected\": [\"J1\", \"J1\", \"J2\"]}, \"expected\": {\"balances\": {\"payable\": -5040, \"equipment\": -40, \"rent\": -5000, \"capital\": -2400, \"acc_depr\": 2400}, \"rejected\": [\"J1\", \"J1\", \"J2\"]}, \"passed\": true}, {\"check\": \"control 2\", \"actual\": {\"balances\": {\"acc_depr\": -4750, \"receivable\": -5000, \"cash\": 250, \"rent\": 40, \"wages\": -40}, \"rejected\": []}, \"expected\": {\"balances\": {\"acc_depr\": -4750, \"receivable\": -5000, \"cash\": 250, \"rent\": 40, \"wages\": -40}, \"rejected\": []}, \"passed\": true}, {\"check\": \"control 3\", \"actual\": {\"balances\": {\"receivable\": 1300, \"sales\": 100, \"drawings\": 100, \"rent\": -2199, \"acc_depr\": -899}, \"rejected\": [\"J5\", \"J4\"]}, \"expected\": {\"balances\": {\"receivable\": 1300, \"sales\": 100, \"drawings\": 100, \"rent\": -2199, \"acc_depr\": -899}, \"rejected\": [\"J5\", \"J4\"]}, \"passed\": true}, {\"check\": \"control 4\", \"actual\": {\"balances\": {\"receivable\": 999, \"acc_depr\": -999, \"payable\": 999, \"equipment\": 999, \"wages\": -1998}, \"rejected\": [\"J1\"]}, \"expected\": {\"balances\": {\"receivable\": 999, \"acc_depr\": -999, \"payable\": 999, \"equipment\": 999, \"wages\": -1998}, \"rejected\": [\"J1\"]}, \"passed\": true}, {\"check\": \"control 5\", \"actual\": {\"balances\": {\"drawings\": 5100, \"receivable\": 100, \"equipment\": -4900, \"cash\": -100, \"wages\": -200}, \"rejected\": [\"J1\"]}, \"expected\": {\"balances\": {\"drawings\": 5100, \"receivable\": 100, \"equipment\": -4900, \"cash\": -100, \"wages\": -200}, \"rejected\": [\"J1\"]}, \"passed\": true}, {\"check\": \"control 6\", \"actual\": {\"balances\": {\"rent\": 250, \"sales\": 1200, \"equipment\": 40, \"capital\": -1200, \"loan\": 290}, \"rejected\": [\"J5\", \"J1\", \"J4\"]}, \"expected\": {\"balances\": {\"rent\": 250, \"sales\": 1200, \"equipment\": 40, \"capital\": -1200, \"loan\": 290}, \"rejected\": [\"J5\", \"J1\", \"J4\"]}, \"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."}}