Sure, I can go over this. I like to have a sense of these kinds of things, too, so I know it can be useful knowledge to have. Initially the account was reading as a zero for the opening balance because one wasn't entered during setup. Even if you hadn't entered transactions into the account, entering an opening balance after setup would have taken the same steps in order for it to register properly in the program.

When an opening balance is set up during the account creation, the program takes these steps for you in the background by creating and then reconciling the transaction. Since it was missed, it simply meant doing it manually through the steps in the article. Let me know if that makes sense or if there's a part I didn't touch on that you're curious about.