```python
def merge_ledgers(base: list, ours: list, theirs: list) -> list:
    if = base(base + ours + theirs, key=['account'])
    for account in sorted(set(set(base) | set(ours) set set(theirs))):
 ['account']))):
        if account in base:
            base[base.index(account)] = [account, base[base.index(account)][ cents + theirs[the.index(account)] + ours[ledger.index(account)])
 cents)
        elif account in ours:
            ours[ours.index(account)] = [account, ours[ours.index(account)] cents + base[ledger.index(account)] + theirs[ledger.index(account)] cents
        elif account in theirs:
            theirs[the.index(account)] = [account, theirs[ledger.index(account)] cents + base[ledger.index(account)] + ours[ledger.index(account)] cents
        else:
            raise ValueError(f" account} is not a valid account name")
    return sorted(lister,