As an accountant at Amazon.com Inc., record the following transactions for April 2024:

• Apr 1: Received $200,000 in cash from the issuance of bonds payable.
• Apr 5: Purchased inventory worth $80,000 on credit.
• Apr 10: Paid $50,000 in cash for advertising expenses.
• Apr 15: Sold merchandise for $150,000 in cash.
• Apr 20: Paid $30,000 in cash for office rent.
• Apr 25: Received utility bills totaling $15,000, payable next month.
• Apr 30: Collected $100,000 in cash from customers for services provided.

Prepare the general ledger accounts for these transactions.