Involved account types are not applicable when create journals

Involved account types are not applicable when create journals

{
	"journal_date": "2016-01-31",
	"reference_number": "20160131",
	"notes": "SimplePay Payroll",
	"line_items": [{
		"account_id": "538624000000035003",
		"description": "Net Pay",
		"amount": 26690.09,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000000403",
		"description": "Gross",
		"amount": 32000,
		"debit_or_credit": "debit"
	}, {
		"account_id": "538624000000000427",
		"description": "CPP",
		"amount": 1295.64,
		"debit_or_credit": "debit"
	}, {
		"account_id": "538624000000000376",
		"description": "CPP Employee",
		"amount": 1295.64,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000045001",
		"description": "CPP Company",
		"amount": 1295.64,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000000433",
		"description": "EI",
		"amount": 826.08,
		"debit_or_credit": "debit"
	}, {
		"account_id": "538624000000005001",
		"description": "EI Employee",
		"amount": 590.08,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000000376",
		"description": "EI Company",
		"amount": 826.08,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000003001",
		"description": "Federal Tax",
		"amount": 2281.32,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000045001",
		"description": "Provincial Tax",
		"amount": 970.46,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000000448",
		"description": "QPIP",
		"amount": 24.55,
		"debit_or_credit": "debit"
	}, {
		"account_id": "538624000000003001",
		"description": "QPIP Employee",
		"amount": 17.54,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000035003",
		"description": "QPIP Company",
		"amount": 24.55,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000032023",
		"description": "QPP",
		"amount": 154.87,
		"debit_or_credit": "debit"
	}, {
		"account_id": "538624000000035003",
		"description": "QPP Employee",
		"amount": 154.87,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000005001",
		"description": "QPP Company",
		"amount": 154.87,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000000400",
		"description": "QHSF Expense",
		"amount": 86.4,
		"debit_or_credit": "debit"
	}, {
		"account_id": "538624000000003001",
		"description": "QHSF Liability",
		"amount": 86.4,
		"debit_or_credit": "credit"
	}, {
		"account_id": "538624000000000460",
		"description": "CSST Expense",
		"amount": 64,
		"debit_or_credit": "debit"
	}, {
		"account_id": "538624000000045001",
		"description": "CSST Liability",
		"amount": 64,
		"debit_or_credit": "credit"
	}]
}

{"code":11016,"message":"Involved account types are not applicable"}

for output
Array
(
    [code] => 11016
    [message] => Involved account types are not applicable
)