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 Four-Ring Ledger Binder RED-63453, sold separately. Sheet Size: 5amp;quot; x 8 1/2amp;quot; Column Headers: Debit Credit Balance For Use With: RED-63453 Ledger Sheet Refill Type: Four-Ring Ledger Binder.