list \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanatien & Debit & Credit \\ \hline \multicolumn{4}{|l|}{ Dec 31} \\ \hline & 7 & & \\ \hline & = & & \\ \hline & 2 & z & \\ \hline & = & & \\ \hline \end{tabular}