Ben opened a retail store on 1 April 2017. He introduced the following into the business. Inventory 15 200 Shop fittings 14 300 Cash 17 900 (of which $17 400 was paid into a business bank account) On the same day, Ben received a business start-up loan of $15 000 which was paid into the business bank account. Interest at 5% per annum was payable at six-monthly intervals. REQUIRED (a) Prepare the opening journal entry.