You are the accountant for Walmart Inc. Below are the transactions for June 2024:

• Jun 1: Received $250,000 in cash from the issuance of common stock.
• Jun 5: Purchased inventory worth $100,000 on credit.
• Jun 10: Paid $60,000 in cash for advertising expenses.
• Jun 15: Sold merchandise for $300,000 in cash.
• Jun 20: Paid $40,000 in cash for office rent.
• Jun 25: Received utility bills totaling $20,000, payable next month.
• Jun 30: Collected $200,000 in cash from customers for services provided.

Prepare the general ledger accounts for these transactions.