Define Ledger Group

Hi , I am facing problem while creating ledger group in this path:- SPRO->Financial Accounting (New)->Financial Accounting global setting (New)->Ledgers->Ledger->Define Ledger Group.

First I created 2 non-leading ledger.

AX- Non leading ledger-IFRS

AY- Non leading ledger-US GAAP

Then I created 3 ledger group in the above path named-

AA- 0L+AX

AB- 0L+AY

AC- AX+AY

But the real problem starts when I am going for Ledger Assignment.

I have uploaded the image of this error.

The error is :- No master record maintained for company code

So please give me the solution that how to do ledger assignments?

Thank You