Note: A Balanced (simple) Journal entry would have atleast one "Debit" and one "Credit" entry whose amounts are equal
Compound Journal entries may have "n" debits and "m" credits where both "m" and "n" are greater than 0 and the net sum or all debits and credits are equal

Mandatory Fields
officeId, transactionDate

credits- glAccountId, amount, comments

debits- glAccountId, amount, comments

Optional Fields
paymentTypeId, accountNumber, checkNumber, routingCode, receiptNumber, bankNumber