Opening Balances for Business Accounts

[Mick Kelly]

Hello,
Having just passed through the first stages of a manual double-entry
bookkeeping course, I'd now like to develop with Gnucash. To get me started,
can some kind soul instruct me how to make a statement of opening balances
for a theoretical client, Smiths the Carpenters? The accounts to include
are:

Capital                            46580
Bank Loan                        7800
Vehicle                           22500
Tools and Equipment       25100
Office Equipment               3250
Stocks                              1600
Bank                                 2560
Petty Cash                          120

Debtors:
A Ltd                                 2450
B Ltd                                 1800

Creditors:
C Ltd                                  1400
D Ltd                                  1500
Value Added Tax                 2100 CR

I'm rather hoping that if I can parrot my way through this exercise, I'll be
comfortably on my way. I've tried doing this from the help manual for
several days but I'm making only very slow progress. My problem probably
stems from wanting to jump in mid-stream, as I'd like to use Gnucash for my
bookkeeping studies, as opposed to recording my own accounts.
Many thanks to all who read this.
Mick.