As an auditor for Saudi Basic Industries Corporation (SABIC), prepare a ledger for the month of August 2023, recording all transactions related to accounts payable, accounts receivable, and general expenses. Use the following transaction data:

• August 1: Received invoice from supplier for SAR 70,000, due in 30 days.
• August 5: Billed customer for services provided, SAR 30,000.
• August 10: Paid utility bill, SAR 15,000.
• August 15: Received payment from customer, SAR 25,000.
• August 20: Purchased office supplies on credit, SAR 12,000.
• August 25: Paid salary expenses, SAR 18,000.

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