ExxonMobil Corporation engaged in the following transactions during February 2025:

1. February 1: Started business with $250,000 cash.
2. February 5: Purchased drilling equipment for $80,000 in cash.
3. February 10: Drilled oil wells at a cost of $50,000.
4. February 15: Sold crude oil for $100,000 cash.
5. February 20: Paid $30,000 for transportation expenses.
6. February 25: Received $120,000 from oil sales on account.
7. February 28: Paid salaries to employees, $40,000.

Prepare ledger accounts for Cash, Drilling Equipment, Work-in-Progress, Sales Revenue, Transportation Expenses, Accounts Receivable, and Salaries Expense for ExxonMobil Corporation.