Thanks for the additional details, @justme70.

Yes, you can add them to your Chart of Accounts (COA) in QuickBooks Desktop (QBDT). Here's how to create opening balances for the accounts:

1. Go to the Lists menu, and then choose Chart of Accounts.
2. Click the Account drop-down ▼, and then select New.
3. You can choose the Equity account since we're dealing with the opening balances, and then click Continue to confirm.
4. Enter an Account Name,Description, etc. You can also assign sub-account for the parent account.
5. Click the Enter Opening Balance button, and then type an opening balance amount. Then, select a date for this opening balance. 
6. Hit Save and Close.

You can refer to this article for more info about the steps above: Create opening balances for accounts in QBDT.

You'll see this amount as the opening balance upon reconciling your account. Feel free to check out this handy resource to learn more about reconciliation in QBDT: Reconciliation in QBDT.

You're also able to view the balances for each of your accounts. You can run the QuickReport to do this. Here's how:

1. Follow step 1 above.
2. Choose the account you've created, and then right-click on it.
3. Select QuickReport at the bottom.
4. You can select the Date, Report Basis, etc. you'd like. Then, hit Refresh to pull up the desired info.

Fill me in if you have more questions about managing your accounts or other QuickBooks-related concerns. I'll be here to help. Take care and have a nice day.