Clearing the opening balance account

Hi experts,

I would like to ask your suggestions on how you can clear the opening balance gl account and what drawer should it be placed? For example, after the inventory beginning balance has been uploaded and debited to an inventory gl account under the assets drawer, what gl account should I used to offset (credit) the balances. Should I used an inventory suspense beg. balance gl account under assets or a temp gl account like SAP opening balances under Equity drawer? and how can I clear those opening balance accounts?

Thanks in advance,

Maria