2021-01-01 * Groceries 1
    Expenses:Groceries   $100
    (Budget:Food)        $-100
    Assets:Checking account

2021-01-02 * Groceries 2
    Budget:Food    $50
    Assets:Checking account

2021-01-03 * Groceries virtual balanced
    [Budget:Food]      $200
    [Bugget:Savings]  $-200