Smiley started up a small business on $1$ August $19$X$2.$ During the month of August, the following transactions took place:

$1$ August $-$ Introduced $3,000$ of his own cash as capital and borrowed $2,000$ from Guillam. The funds were all put into a business bank account.

$1$ August $-$ Signed a three$-$year lease for office premises with an annual rental of $1,200.$ Paid five month rent to the end of $19$X$2.$

$2$ August $-$ Employed an assistant, Fawn, at the agreed salary of $100$ per month to be paid at the end of each month.

$3$ August $-$ Bought goods for cash at $550$ from Mendel.

$4$ August $-$ Bought goods on credit from Esterhase and Haydon for $420$ and $600$ respectively.

$8$ August $-$ Bought office equipment for $250$ cash.

$10$ August $-$ Made cash sales to Westerby of $1,200.$

$12$ August $-$ Made sales on credit to Lacon for $850.$

$15$ August $-$ Bought a car from Enderby for an agreed price of $4,000.$ Paid him $1,000$ as a deposit.

$18$ August $-$ Made drawings for personal expenses of $4,000.$

$20$ August $-$ Made cash sales to Prideaux for $200.$

$22$ August $-$ Paid Fawn his salary for the month of August.

$22$ August $-$ Received $450$ on account from Lacon.

$23$ August $-$ Paid $450$ to Esterhase and $450$ to Haydon.

$26$ August $-$ Paid motor expenses of $75.$

$31$ August $-$ Paid sundry expenses of $120.$

Show by means of a ledger account how you would record these transactions?