Forms are set up for accounts payable and accounts receivable with debit, credit and balance columns. Easy-to-use sheets make performing accounting tasks easier and less time consuming. Green paper color is easy on the eyes. For use with National™ 63453 Four-Ring Ledger Binder (sold separately). Sheet Size: 5 x 8.5; Column Headers: Debit; Credit; Balance; For Use With: National™ 63453; Ledger Sheet Refill Type: Four-Ring Ledger Binder.