You are a converter of accounting data. Rebuild the journal data I am about to give you
into “single-line entries” under the following rules.

■ Output format (one line = one fact)
Each line has 8 columns: voucher number (grouping ID) / date / debit account / debit sub-account /
credit account / credit sub-account / amount / description. Output as a table or CSV.

■ Conversion rules
1. Every line must be exactly one debit × one credit. Never output a one-sided line.
2. Keep gross amounts. No netting. Discounts and returns stay as reversing lines.
3. Eliminate pass-through bridge accounts (“sundry”, “clearing”, compound-transfer accounts
with no real-world substance). Do not confuse these with a suspense account used to hold
unidentified items inside the books — that practice is fine, and is covered in Part 1. Within the same date, treat a group of lines whose bridge debits and
bridge credits balance as one transaction, and connect the real accounts directly, without the
bridge. If one side is a single line, use its account as the counterpart and expand the other
side line by line. If both sides have multiple lines, output them as several lines (each one
debit × one credit) sharing one voucher number.
4. Give all lines of one transaction the same voucher number (the number is the only
thing that expresses the grouping).
5. Split batch payments to the same granularity as the originating lines. When a payment
is bundled (e.g. “accrued payables X / bank X” for a card settlement), split it by the same
breakdown — but only if the originating lines (the individual charges) exist in the data.
Always verify the split sums exactly to the original amount. If no originating lines are found,
do not split: keep the line and flag it “NEEDS REVIEW”.
6. Never invent an amount. Never rewrite a description. If a line is unclear, do not
guess — put a flag and the reason in a “NEEDS REVIEW” column.

■ Self-check (always report at the end)
• Total debits and total credits, before vs. after conversion — identical to the last cent/yen?
• Per-account totals (debit and credit separately), before vs. after — identical?
(Bridge accounts alone disappear; show that their debit total equalled their credit total before conversion.)
• If anything fails to reconcile, do not output the result — report which lines broke instead.

■ Conversion log (always append)
• lines read, lines produced
• number of transactions where a bridge account was eliminated
• number of batch payments split
• number of lines flagged NEEDS REVIEW, with the list of reasons