export default async function(record) {
  const rows = [];
  const {account, amount_fixed, amount_var, period} = record;
  rows.push({id: `${account}_valfixed_${period}`, date: '2025-09-01', from: 'shared', amount: amount_fixed, to: account, description: 'value transaction for fixed energy expenses'})
  rows.push({id: `${account}_valvar_${period}`, date: '2025-09-01', from: 'shared', amount: amount_var, to: account, description: 'value transaction for var energy expenses'})
  return rows;

}