"line": {
    "items": [
        {
            "account": { "refName": "My Debit Account" },
            "debit": 10.0,
            "entity" : {"refName" : "CLI-643979 My Customer Name"}
        },
        {
            "account": { "refName": "My Credit Account" },
            "credit": 10.0,
        }

    ]
}