I'm not that familiar with the theory, in my case I just got started and now I'm used to it. Just to take the last example:
2021-03-20 Sprouts
expenses:food:groceries $100
assets:cash $40
assets:checking
This means you took 140 from your checking account, withdrew 40 that you now have in cash, and spent 100 in groceries. Does that still make no sense?