I'm still new with FA and studying the posts and article i find on entering opening balance sheet with AR and AP items.

Not sure exactly what the wiki means in article "https://frontaccounting.com/fawiki/index.php?n=Main.OpeningBalances" about "If you have AR/AP records (not settled yet), this is more complicated." in terms of journal entries, but in other bookkeeping software i've always used an 'intermediary account opening balance' - leading to the following journal entries:

ENTERING AR ENTRIES in SALES/DIRECT INVOICE (example for just one AR item):
AR /customer 1                                                      10
intermediary account opening balance                             10

ENTERING AP ENTRIES in PURCHASES/DIRECT INVOICE (example for just one AP item):
AP /supplier 1                                                      5
intermediary account opening balance                             5

ENTERING OPENING BALANCE in BANKING AND GENERAL LEDGER - JOURNAL ENTRY:
intermediary account opening balance               10
intermediary account opening balance                                        5
Equity                                                                                         5

In Dutch I call the intermediary "account opening balance" something like 2XXX "Tussenrekening beginbalans debiteuren/crediteuren" or "Tussenrekening openingsbalans debiteuren/crediteuren".

If you like you can use two intermediary accounts: "intermediary account opening balance AR" and "intermediary account opening balance AP".