# 1.
hledger -f sample.journal balance
>>>
                 $-1  assets
                  $1    bank:saving
                 $-2    cash
                  $2  expenses
                  $1    food
                  $1    supplies
                 $-2  income
                 $-1    gifts
                 $-1    salary
                  $1  liabilities:debts
--------------------
                   0
>>>=0

# 2. 
hledger -f sample.journal balance o
>>>
                  $1  expenses:food
                 $-2  income
                 $-1    gifts
                 $-1    salary
--------------------
                 $-1
>>>=0