R12 Inventory to General Ledger SQL Logic

SELECT DISTINCT glh.*
FROM xla_transaction_entities_upg xte,
xla_events xe,
xla_distribution_links xdl,
mtl_transaction_accounts mta,
xla_ae_headers xah,
xla_ae_lines xal,
gl_import_references gir,
gl_je_headers glh
WHERE 1 = 1
AND xte.source_id_int_1 = &transaction_id
AND xte.entity_id = xe.entity_id
AND mta.transaction_id = xte.source_id_int_1
AND xdl.source_distribution_type = 'MTL_TRANSACTION_ACCOUNTS'
AND xdl.source_distribution_id_num_1 = mta.inv_sub_ledger_id
AND xdl.ae_header_id = xah.ae_header_id
AND xal.ae_header_id = xdl.ae_header_id
AND xal.ae_header_id = xah.ae_header_id
AND gir.gl_sl_link_table = 'MTA'
AND gir.gl_sl_link_id = xal.gl_sl_link_id
AND gir.je_header_id = glh.je_header_id;