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Regular ledger paper is perfect for virtually every record-keeping need. The 24 lb. construction resists tearing and ink bleed. Faint color of paper and light printing help written figures stand out. Sheets are printed on both sides with 30 lines per page. A single page has three columns and a 4-1/2" description column. Each sheet is pre-punched with four holes for use with post binders that have 2-3/8" inside and 7-1/8" outside centers.