{
  "account_id": "SYNTH-TRUST-1",
  "currency": "USD",
  "cutoff_date": "2026-09-30",
  "bank_closing_cents": 120000,
  "firm_ledger_closing_cents": 100000,
  "approved_bank_adjustments": [
    {
      "adjustment_id": "ADJ1",
      "signed_cents": -20000,
      "source_ref": "SYNTH-OUTSTANDING-CHECK-1",
      "approved_by": "ACCOUNTANT-1"
    }
  ],
  "client_balances": [
    {
      "client_id": "C1",
      "balance_cents": 60000,
      "source_ref": "SYNTH-CLIENT-1"
    },
    {
      "client_id": "C2",
      "balance_cents": 39000,
      "source_ref": "SYNTH-CLIENT-2"
    }
  ],
  "transactions": [
    {
      "transaction_id": "TX1",
      "client_id": "",
      "signed_cents": 1000,
      "bank_match_id": "",
      "classification": "unresolved",
      "source_ref": "SYNTH-TX1"
    }
  ]
}