\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Prepaid Rent Account } \\ \hline \multicolumn{3}{|c|}{ Debit } & \multicolumn{3}{c|}{ Credit } \\ \hline Date & Description & Amount & Date & Description & Amount \\ \hline 01.04.2019 & Bank & $1,500 & 30.04.2019 & Rent & $1,500 \\ \hline \end{tabular}