As an auditor for Al Rajhi Bank, prepare a ledger for the month of September 2023, recording all transactions related to accounts payable, accounts receivable, and general expenses. Use the following transaction data:

• September 1: Received invoice from supplier for SAR 80,000, due in 30 days.
• September 5: Billed customer for services provided, SAR 35,000.
• September 10: Paid utility bill, SAR 18,000.
• September 15: Received payment from customer, SAR 30,000.
• September 20: Purchased office supplies on credit, SAR 15,000.
• September 25: Paid salary expenses, SAR 20,000.

Ensure proper classification and organization of accounts, including dates, descriptions, and amounts.