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hledger-interest-2.0.0: tests/fixtures/review-posting-date-earlier.journal

# Issue #31: a repayment recorded on 2023-02-01 carries a posting date of
# 2023-01-11, so the principal halves on 2023-01-11.
2023-01-01 Loan
    Assets:Bank          EUR 3650.00
    Liabilities:Loan

2023-02-01 Repayment recorded late
    Assets:Bank          EUR -1825.00
    Liabilities:Loan     ; date:2023-01-11