M Gonzalez commenced business on 1 November 2022 with the following assets and liabilities: bank $2000, inventory $1500, accounts receivable control of $ . . . . . . . . . . for P Chain $451 and G Goran $748, machinery and equipment $25 000, motor vehicle $15 000, GST receivable $4150, accounts payable control of

$ . . . . . . . . . . for A Losurdo $330 and L Lukic $253. Prepare the opening journal.