You are implementing Accounting Hub for one of your client organizations in the US.

You are implementing Accounting Hub for one of your client organizations in the US. The organization has two legal entities, loans and insurance. Both the legal entities have agreed to share the same chart of accounts and convention. However, the loans legal entity will use the January to December calendar, while the insurance legal entity will use the July to June calendar.

How many primary ledgers will you create to achieve this requirement?