Mr Nyirongo Ngenda's transactions for the month of July $2023$ were as follows:

July $1,$ sales ZMW $5,000$ with K$50$ discount

July $10,$ sales ZMW $15,200$

July $12$ Returns inwards K$1,500$

July $16$ sales, ZMW $2,400$

July $25,$ Cash received ZMW $12,250$

July $27$ Sales, ZMW $5,275$

July $28$ Sales, ZMW $500$

July $29$ cash received, ZMW $2,540$

July $31$ Bad debt written off K$980$

Required: write up Mr$.$ Nyirongo Ngenda's ledger account as at the end of July, $2023$ and balance it off using a three column format.