Johnson & Johnson conducted the following transactions during December 2024:

1. December 1: Started business with $180,000 cash.
2. December 5: Purchased medical supplies for $40,000 in cash.
3. December 10: Produced medical devices at a cost of $25,000.
4. December 15: Sold medical devices for $35,000 cash.
5. December 20: Paid $20,000 for laboratory expenses.
6. December 25: Received $30,000 from customers on account.
7. December 30: Paid salaries to employees, $28,000.

Prepare ledger accounts for Cash, Medical Supplies, Work-in-Progress, Sales Revenue, Laboratory Expenses, Accounts Receivable, and Salaries Expense for Johnson & Johnson.