Convert timeclock entries to journal transactions. This is the new, default version added in hledger 1.43 and improved in 1.50. It allows concurrent clocked-in sessions (though not with the same account name), and clock-in/clock-out entries in any order.
Entries are processed in parse order. Sessions crossing midnight are split into days to give accurate per-day totals. At the end, any sessions with no clockout get an implicit clockout with the provided "now" time. If any entries cannot be paired as expected, an error is raised.