# Bank and payout reconciliation — $0.00 difference

**SAMPLE DATA — CLOSED within dedicated sandbox ledger / fictional fixture scope. USD; accounting_period=2026-10.**

Remote creation occurred in November 2026. October posting dates are fictional allocations. No real October settlement or formal QBO bank-feed reconciliation is claimed.

Fictional bank: opening $1,000.00 + payout-referenced credits $500.00 − supplies $120.00 − rent $250.00 − approved sample bank debit $37.00 = **$1,093.00**. Actual QBO bank **$1,093.00**. Ledger-to-fixture difference **$0.00**; asset suspense **$0.00**; unsupported credit suspense **$0.00**.

| Row | Fictional bank date | Amount | QBO original journal | Status | Reason |
| --- | --- | --- | --- | --- | --- |
| B01 | 2026-10-09 | $-120.00 | 160 | CATEGORIZED | Fictional expense actually posted in QBO as supplies expense. |
| B02 | 2026-10-15 | $-250.00 | 161 | CATEGORIZED | Fictional expense actually posted in QBO as rent expense. |
| B03 | 2026-10-22 | $300.00 | 158 | MATCHED | Actual paid test payout $300.00, fictional row $300.00. |
| B04 | 2026-10-29 | $200.00 | 159 | MATCHED | Actual paid test payout $200.00, fictional row $200.00. Deliberate $5 fixture-only understatement corrected under owner authorization; originals/hashes retained. No real bank evidence or $5 fee invented. |
| B05 | 2026-10-30 | $-37.00 | 162 | RESOLVED / EXPENSED | Original journal 162 retained; journal 163 reclassifies $37.00 asset suspense to owner-approved sample bank charges. Vendor/purpose not independently verified. No second bank movement. |


| Seed | Actual payout ID | Amount | Status | Actual created UTC | API arrival UTC |
| --- | --- | --- | --- | --- | --- |
| P1 | po_1UX96LIPypqhBOZdnLtP2LfS | $300.00 | paid | 2026-11-02T00:27:53+00:00 | 2026-11-02T00:00:00+00:00 |
| P2 | po_1UX96MIPypqhBOZdJ0u04zeL | $200.00 | paid | 2026-11-02T00:27:54+00:00 | 2026-11-02T00:00:00+00:00 |


Authorization: `evidence/owner-close-authorization.json`. Actual paid Stripe payout `po_1UX96MIPypqhBOZdJ0u04zeL` is $200.00; balance transaction `txn_1UX96NIPypqhBOZdcjlm2Ir1` has $0.00 payout fee. The deliberate fixture-only B04 understatement was corrected from $195.00 to $200.00. No $5 journal fee was posted. Before/after provenance/hashes: `evidence/fixture-correction-audit.json`. Actual QBO journal **163 / CW26O-B05R** reclassified the $37.00 unknown debit from asset suspense to bank service charges with an owner-approved SAMPLE DATA memo. This does not establish a real vendor or fee.

Stripe gross $1,080.00 − actual fees $32.52 − paid test payouts $500.00 = clearing **$547.48**. Current test balance: available $24.04 + pending $523.44 = $547.48. Snapshot `evidence/exports/stripe/20261102T020013819370Z-balance-after.json`. Manual payouts have no API-proved charge-to-payout membership; local allocation is not processor membership.

Square gross $216.00 − actual fee $6.56 = **$209.44 normal unsettled clearing**. Actual sandbox payout-list GET returned HTTP200 with no payouts/cursor. No Square settlement/deposit invented. Its fee effective_at remains the source value 2026-11-02T02:33:29.000Z, including earlier snapshots fetched before that value; no October effective date invented.

Combined gross $1,296.00 − sample tax $96.00 = sales $1,200.00; processor fees $39.08 tie to P&L/tax scope. Actual QBO cash BalanceSheet: bank $1,093.00 + Stripe $547.48 + Square $209.44 + suspense $0.00 = **$1,849.92 assets**. Opening equity $1,000.00 + profit $753.92 + tax $96.00 = **$1,849.92**. All account ties are zero difference. October GL covers sixteen October journals plus the carried opening balance.

This is an actual sandbox-ledger-to-fictional-CSV tie. No formal QBO bank-feed reconciliation, real bank evidence or real October settlement claimed. Normal unsettled clearing is retained as an asset. Original exception evidence is preserved.