Write a SELECT statement that returns these $3$ columns:

account$\_$number The account$\_$number column from General$\_$Ledger$\_$Accounts table.

account$\_$description The account$\_$description column from the General$\_$Ledger$\_$Accounts table.

invoice$\_$id The invoice$\_$id column from the invoice$\_$line$\_$items table

Return one row for each account number that has never been used.

Filter the account$\_$numbers whose value is less than or equal to $200$

Use AP database and general$\_$ledger$\_$accounts table and invoice$\_$line$\_$items table for this query.

Expected Output: