Across my travels I've come across 2 business ledgers. I can't remember where the first one was (I think it was some sort of shop or a jarl's room), I found the second one in the stable house.
Both of them had the following tooltip when moused over "Forge Numbers Business Ledger". Both times I attempted to use them a message popped up "There's nothing to change in the ledger".
What do I have to do to be able to use it, and what does it do when I do use it?