Q: Make a T-account / ledger account of the following transactions

Journal
Date		Description	Post Ref	Debit	Credit
Aug	4	Merchandise Inventory		188,000
		Accounts Payable- Haji Sharif			188,000
	4	Merchandise Inventory		165,800
		Accounts Payable- Munir			165,800
	4	Accounts Receivable -United Motors		522,400
		Sales			522,400
	4	Cost of Merchandise Sold		353,800
		Merchandise Inventory			353,800
	8	Merchandise Inventory		64,500
		Accounts Payable- Shahid			64,500
	8	Merchandise Inventory		135,000
		Accounts Payable- Munir			135,000
	8	Accounts Receivable- United Motors		235,000
		Sales			235,000
	8	Cost of Goods Sold		199,500
		Merchandise Inventory			199,500