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-Ledger is an accounting program which is invoked from the
-command-line using a textual ledger file. See the documentation
-(ledger.pdf, or use 'info ledger') for full documentation on creating
-a ledger file and using Ledger to generate reports.
+Ledger is an accounting program which is invoked from the command-line
+using a textual ledger file. To start using Ledger, you will need to
+create such a file containing your financial transactions. A sample
+has been provided in the file "sample.dat". See the documentation
+(ledger.pdf, or ledger.info) for full documentation on creating a
+ledger file and using Ledger to generate reports.