Perfomance issue in a custom develp report of trial balance

There are 56132 records are in this query and it is taking 24 minutes.How can we reduce the time of returning records?It is only one day record.

SELECT H.CURRENCY_CODE,
       C.CODE_COMBINATION_ID,
       SUM((L.ENTERED_DR - L.ENTERED_CR)) ACTUAL,
       SUM((L.ACCOUNTED_DR - L.ACCOUNTED_CR)) BASE
  FROM GL_JE_HEADERS H, GL_JE_LINES L, GL_CODE_COMBINATIONS C
 WHERE H.JE_HEADER_ID = L.JE_HEADER_ID
   AND C.CODE_COMBINATION_ID = L.CODE_COMBINATION_ID
   AND H.LEDGER_ID = 2030
   AND C.CHART_OF_ACCOUNTS_ID = 50349
   AND L.EFFECTIVE_DATE > '31-JUL-2011''