Record the following transactions for December 2024 for Tesla, Inc.:

• Dec 1: Received $300,000 in cash from the issuance of bonds payable.
• Dec 5: Purchased inventory worth $120,000 on credit.
• Dec 10: Paid $70,000 in cash for advertising expenses.
• Dec 15: Sold merchandise for $200,000 in cash.
• Dec 20: Paid $35,000 in cash for office rent.
• Dec 25: Received utility bills totaling $25,000, payable next month.
• Dec 31: Collected $150,000 in cash from customers for services provided.

Prepare the general ledger accounts for these transactions.