Hi Swastik,
At the time of uploading the GL balances we post debit/credit postings to the GL. Once you complete uploading of the balance then automatically the GL balance is 0.
At the time of assets balance upload the accounting entry will be:
Assets A/c Dr
Legacy balance clearing A/c Cr
At the time of liabilities upload the entry will be
Legacy balance clearing A/c Dr
Liabilities Cr
Hope you are clear now.
Regards,
Mukthar