Branch accounting opening balance

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Feb 19, 2020
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good day all

Need help in passing opening entry
on 1/1/2019 branch office purchased new accounting software to maintain its own books

head office current account has DB balance of 20,000 usd (Liability side) (means they owe money to branch but account )

what opening entry branch will pass on 1/1/2019 ?
 

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