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    "account_number": "5350",
    "name": "Miscellaneous Expense",
    "parent_number": "5300",
    "root_type": "expense",
    "account_type": "expense",
    "is_group": 0,
    "balance_direction": "debit_normal"
  },
  {
    "account_number": "9000",
    "name": "Adjustments",
    "parent_number": null,
    "root_type": "expense",
    "account_type": null,
    "is_group": 1,
    "balance_direction": "debit_normal"
  },
  {
    "account_number": "9100",
    "name": "Rounding Adjustment",
    "parent_number": "9000",
    "root_type": "expense",
    "account_type": "rounding",
    "is_group": 0,
    "balance_direction": "debit_normal"
  },
  {
    "account_number": "9200",
    "name": "Write Off",
    "parent_number": "9000",
    "root_type": "expense",
    "account_type": "expense",
    "is_group": 0,
    "balance_direction": "debit_normal"
  }
]
