So after trying to balance my ledger for way too long, I figured out what 
the issue was and came up with a minimal file to demonstrate my issue:
 
====================================

2018/01/01 Opening Balances 
Assets:EUR                             800 EUR @ 2 USD 
Assets:USD                            1000 USD 
Equity:Opening Balances 

2018/01/05 Transferwise EUR -> USD 
Assets:EUR                           -100 EUR {2 USD} @@ 100 USD 
Assets:USD                          100 USD 
Income:Capital Gains           100 USD

=======================================

But I get an unexpected results when trying to balance:

λ 16:45:00 ~/Documents/personal/ledger/ master* ledger -f test.ledger -X 
USD bal --unrealized 
1800 USD Assets 
700 USD EUR 
1100 USD USD 
-1800 USD Equity 
-2600 USD Opening Balances 
800 USD Unrealized Losses 
100 USD Income:Capital Gains 
-------------------- 
100 USD

Why doesn't it balance? What do I need to do to get it to balance? Am I 
doing something fundamentally wrong?

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