RBERS \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ General ledger } & \multicolumn{3}{c|}{A=} & \multicolumn{3}{c|}{E+} & \multicolumn{2}{c|}{L} \\ \hline countbited & Accountcredited & Dr & Cr & Dr & Cr & Dr & Cr \\ \hline & & R & R & R & R & R & R \\ \hline icity Deposit & Electricity expenses & 64000 & I & & & & \\ \hline \end{tabular} RBERS \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ General ledger } & \multicolumn{3}{c|}{A=} & \multicolumn{3}{c|}{E+} & \multicolumn{2}{c|}{L} \\ \hline countbited & Accountcredited & Dr & Cr & Dr & Cr & Dr & Cr \\ \hline & & R & R & R & R & R & R \\ \hline icity Deposit & Electricity expenses & 64000 & I & & & & \\ \hline \end{tabular}