\begin{tabular}{|c|c|c|c|} \hline Dase & Accounts and Explanation & Debit & Credit \\ \hline \multirow[t]{2}{*}{ Decentiber 31} & Salares Expewe & & \\ \hline & Salsves Payabie & & \\ \hline & - & & \\ \hline & & - & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Dase & Accounts and Explanation & Debit & Credit \\ \hline \multirow[t]{2}{*}{ Decentiber 31} & Salares Expewe & & \\ \hline & Salsves Payabie & & \\ \hline & - & & \\ \hline & & - & \\ \hline \end{tabular}