<?xml version="1.0" encoding="utf-8"?><!DOCTYPE Zthes SYSTEM "http://zthes.z3950.org/xml/zthes-05.dtd">  <Zthes><term><termId>31480486</termId><termName>ledgers</termName><termType>PT</termType><termNote><![CDATA[ Documents in which are entered debits, credits, and all other money transactions under each individual account or heading. ]]></termNote><termCreatedDate>2026-03-30 21:09:22</termCreatedDate><relation><relationType>UF</relationType><termId>31480487</termId><termName>ledger</termName><termType>ND</termType></relation><relation><relationType>BT</relationType><termId>31477259</termId><termName>account books</termName><termType>PT</termType></relation><relation><relationType>RT</relationType><termId>31401814</termId><termName>ledger drawings</termName><termType>PT</termType></relation></term>  </Zthes>