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

• July 1: Received invoice from supplier for SAR 60,000, due in 30 days.
• July 5: Billed customer for services provided, SAR 25,000.
• July 10: Paid utility bill, SAR 12,000.
• July 15: Received payment from customer, SAR 20,000.
• July 20: Purchased office supplies on credit, SAR 10,000.
• July 25: Paid salary expenses, SAR 15,000.

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