110 Cheque 5) Insert the following account opening balances: Account no. Debit 134,000 Account name Credit 1-1310 Trade Debtors 22,000 1-1320 Inventory 60,000 1-2110 Plant and Equipment at cost 10,000 1-2310 Office Equipment at cost 6,000 2-1210 GST Collected 2,000 2-1220 GST Paid 3,500 2-1510 Trade Creditors 33,000 2-2100 Business Loan #1 100,000 3-1000 Owners Capital 100,000