Electronic Bank Statement

Hello Experts,

I am doing Electronic Bank Statement for one Client.

Presently client is using only One GL Account per bank i.e.GL Account No 450003 is used for all the HDFC Bank entries of incoming & outgoing payments, bank charges, interest,etc.

Now as there is requirement of three accounts for Bank Reco i.e. Incoming, Outgoing & Main GL account, we have created the three accounts as-

450100 - Main GL A/c HDFC

450101 - Incoming A/c HDFC

450102 - Outgoing A/c HDFC

with this respect i have few question

1. How to take the opening balance in Main GL account i.e. A/c # 450100?

2. How to transfer the unreconciled entries which are still in A/c # 450003 to new A/c No. 450101 & 450102

Regards

Jyotsna