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 1/2" Column Headers: Debit Credit Balance For Use With: National 63453 Ledger Sheet Refill Type: Four-Ring Ledger Binder.