LISTING 5: Sample Tables and Data CREATE TABLE [aclist] ( [no] INT , [control] INT, [head] VARCHAR(50) ) CREATE TABLE [Journal] ( [Ac_no] INT , [Dr] MONEY, [CR] MONEY ) INSERT INTO AcList VALUES(1,NULL,'Root Node') INSERT INTO AcList VALUES(2,1,'Branch 2 Under 1') INSERT INTO AcList VALUES(3,2,'Leaf 2 Under 2') INSERT INTO AcList VALUES(4,2,'Leaf 4 Under 2') INSERT INTO AcList VALUES(5,2,'Branch 5 Under 2') INSERT INTO AcList VALUES(6,5,'Leaf 6 Under 5') INSERT INTO AcList VALUES(7,5,'Leaf 7 Under 5') INSERT INTO AcList VALUES(8,5,'Branch 8 Under 5') INSERT INTO AcList VALUES(9,8,'Branch 9 Under 8') INSERT INTO AcList VALUES(10,8,'Branch 10 Under 8') INSERT INTO Journal VALUES(6,500,0) INSERT INTO Journal VALUES (7,0,500) INSERT INTO Journal VALUES(9,0,80000) INSERT INTO Journal VALUES(9,80000,0)