An original sumerian ledger.
Priests were the trusted third party for recording who owed who and how much.
It was very labor intensive.
The cost of maintaining a ledger has been decreasing exponentially for the last 4000 years as technology improves.
i remember looking through the database of translated cuniform text and it was all work orders and invoices
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The ones I saw today were mostly invoices/receipts for beer paid to workers
An ancient SAP
