final SingleDebitOrCreditEntryCommand[] singleDebitOrCreditEntryCommands, final String transactionId,
final JournalEntryType type, final String referenceNumber) {
final boolean manualEntry = true;
for (final SingleDebitOrCreditEntryCommand singleDebitOrCreditEntryCommand : singleDebitOrCreditEntryCommands) {
final GLAccount glAccount = this.glAccountRepository.findOne(singleDebitOrCreditEntryCommand.getGlAccountId());
if (glAccount == null) { throw new GLAccountNotFoundException(singleDebitOrCreditEntryCommand.getGlAccountId()); }
validateGLAccountForTransaction(glAccount);
String comments = command.getComments();
if (!StringUtils.isBlank(singleDebitOrCreditEntryCommand.getComments())) {