01/02/01 JOURNAL MARK TO MARKET SHORT P05 3.204.00 01103/01 JOURNAL OFFSET FROM B20 P&L 1.350.852.32 01/03/01 JOURNAL CASH 1.350.852.32 MOVE ND PK TO BOOKKEEPtIG 01103/01 JOURNAL OFFSET FROM BED P&L 79.115.18 01103/01 JOURNAL CASH 79.115.18 MOVE BED P&L TO BOOKKEEPING 01/08/01 JOURNAL