4. Jimmy has provided you with a trial balance for the business as at 31 December 2017 which will be used to enter the opening balances as at 1 January 2018 Buzzwell's Landscaping Trial Balance as at 31 December 2017 Account Name Debit Credit Cheque Account 103,625 Accounts Receivable 28,250 Deposits Paid 2,500 Garden Tools at Cost 42.500 Garden Tools Accum. Depr. 16,250 Motor Vehicles at Cost 35,000 Motor Vehicles Accum. Depr. 6,000 GST Collected 8.000 GST Paid 6,000 PAYG Withholding Payable 3,100 Accounts Payable 13,800 ZNA Bank Loan 25,000 Capital 4,000 Retained Earnings 3.125 Landscaping Income 121,570 Lawn Mowing Income 35,500 Tree Felling Income 16,000 Tool Rental Income 500 Legal & Accounting 5,000 Advertising 800 Bank Charges 155 Equipment Rental Expenses 225 Maintenance 255 Office Supplies 3,635 Rent 14,000 Telephone 1,650 Postage 1,250 Depreciation Expense 7,000 Interest Expense 1,000 Total 252,845 252,845