Starting a new Law File like this is the same as a Transition, as if you are New to QB.

There are lots of little steps. Examples:

1. Take the Trust Bank statement and compare that to Liability. Build that account balance in the new file by using the Sales Receipt method. Make sure to account for the Firm's own deposit as Other Current Asset, not Liability.

2. The open invoices need to be evaluated for income vs Advanced Costs. You cannot enter them now, if some are repayment of advanced costs, unless you also enter the Advanced Costs from the Trial Balance.

3. You also need to know if you are cash or accrual basis, because you don't use some generic Opening balance. The Details Matter.