This is the financial statements of the prior year and I need you to do the two ledger

Prior year's financial statements:
	Underwriters Insurance Company
	Income Statement
	For the Prior Year
	Underwriting income:				GAAP	SAP
	Premiums earned				1,800,000	1,800,000
	Losses incurred				-950,000	-950,000
	Loss adjustment expenses incurred				-100,000	-100,000
	Other underwriting expenses [Policy acquis. expenses]				-326,000	-320,000
	Net underwriting gain				424,000	430,000
	Investment income:
	Interest income				162,000	162,000
	Dividend income				30,000	30,000
	Net investment income				192,000	192,000
	Other income:
	Gain (loss) from agents' balances recovered					22,000
	Gain (loss) from agents' balances charged-off					-19,000
	Income before dividends to policyholders				616,000	625,000
	Dividends to policyholders				-8,000	-8,000
	Income before taxes				608,000	617,000
	Income taxes				0	0
	Net income				608,000	617,000
	Underwriters Insurance Company
	Statement of Changes in Owners' Equity and Policyholders' Surplus
	For the Prior Year
					GAAP	SAP
	Contributed capital, beginning of year				610,000	610,000
	Contributions to capital				300,000	300,000
	Contributed capital, end of year				910,000	910,000
	Retained earnings [Unassigned funds], beg. of year				2,010,400	1,145,000
	Net income				608,000	617,000
	Dividends to shareholders				-10,000	-10,000
	Retained earnings [Unassigned funds], end of year				2,608,400	1,752,000
	Total equity [Policyholders' surplus], end of year				3,518,400	2,662,000
	Underwriters Insurance Company
	Balance Sheet
	As of the End of the Prior Year
	Assets:				GAAP	SAP
	Cash				144,500	144,500
	Premiums receivable [Agents' balances]				350,000	331,000
	Deferred policy acquisition costs				32,000	0
	Interest receivable				48,000	48,000
	Furniture and fixtures				618,400	0
	Bonds (i.e., held as an investment)				3,500,000	3,313,000
	Stocks (i.e., held as an investment)				723,000	723,000
	Total assets				5,415,900	4,559,500
	Liabilities:
	Loss reserves				1,212,500	1,212,500
	Loss adjustment expense reserves				325,000	325,000
	Unearned premiums				360,000	360,000
	Total liabilities				1,897,500	1,897,500
	Owners' equity (Policyholders' surplus):
	Contributed capital				910,000	910,000
	Retained earnings [Unassigned funds]				2,608,400	1,752,000
	Total equity [Policyholders' surplus]				3,518,400	2,662,000
	Total liabilities & equity				5,415,900	4,559,500

Ledger -- Post all journalized transactions to the company's individual accounts in the ledger noting there are two ledgers (i.e., GAAP and SAP):
A company's ledger includes all of the accounts that a company uses to record its transactions. Since this assignment requires both GAAP and SAP financial statements be prepared, it provides two ledgers: (i) one for GAAP and (ii) one for SAP. Each ledger has the accounts relevant to one system or the other. For example, the GAAP ledger uses the name Other Underwriting Expenses whereas SAP uses the name Policy Acquisition Expenses.
Here is the GAAP-based ledger (i.e., accounts and their balances) with debits in the left columns and credits in the right columns:
			Premiums		Deferred Policy												Loss Adjustment												Loss Adjustment		Other Underwriting						Gain from Agents' Balances		Loss from Agents'		Policyholder
	Cash		Receivable		Acquisition Cost		Interest Receivable		Furniture & Fixtures		Bonds		Stocks		Loss Reserves		Expense Reserves		Unearned Premiums		Contributed Capital		Retained Earnings		Premiums Earned		Losses Incurred		Expense Incurred		Expenses		Interest Income		Dividend Income		Balances Recovered		Balances Charged-Off		Dividends		Dividends
Beg. Bal.	144,500		350,000		32,000		48,000		618,400		3,500,000		723,000			1,212,500		325,000		360,000		910,000		2,608,400
1.	750,000																					750,000
2.	350,000			350,000
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End. Bal.
Closing
Post-close
Here is the SAP-based ledger (i.e., accounts and their balances) with debits in the left columns and credits in the right columns:
					Deferred Policy												Loss Adjustment												Loss Adjustment		Policy Acquisition						Gain from Agents'		Loss from Agents'		Policyholder
	Cash		Agents' Balances		Acquisition Cost		Interest Receivable		Furniture & Fixtures		Bonds		Stocks		Loss Reserves		Expense Reserves		Unearned Premiums		Contributed Capital		Unassigned Surplus		Premiums Earned		Losses Incurred		Expense Incurred		Expense		Interest Income		Dividend Income		Balances Recovered		Balances Charged-Off		Dividends		Dividends
Beg. Bal.	144,500		331,000		0		48,000		0		3,313,000		723,000			1,212,500		325,000		360,000		910,000		1,752,000
1.	750,000																					750,000
2.	350,000			331,000																																		19,000
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End. Bal.
Closing
Post-close