Procter & Gamble Co. conducted the following transactions during April 2025:

1. April 1: Started business with $220,000 cash.
2. April 5: Purchased raw materials for $50,000 in cash.
3. April 10: Produced consumer goods at a cost of $30,000.
4. April 15: Sold consumer goods for $60,000 cash.
5. April 20: Paid $20,000 for marketing expenses.
6. April 25: Received $40,000 from customers on account.
7. April 30: Paid salaries to employees, $35,000.

Prepare ledger accounts for Cash, Raw Materials, Work-in-Progress, Sales Revenue, Marketing Expenses, Accounts Receivable, and Salaries Expense for Procter & Gamble Co.