QUERY PLAN
Limit (cost=11.06..11.11 rows=19 width=100)
-> Sort (cost=11.06..11.11 rows=19 width=100)
Sort Key: serial_no, id
-> Seq Scan on tbl_ledger_account_captions (cost=0.00..10.65 rows=19 width=100)
Filter: ((parent_id IS NULL) AND (ledger_id = 1) AND (type = '1'::smallint))