How do I enter starting balances in a new company

I don't understand how to enter starting balances in a new company.  I want to enter the starting balance for a bank account.  The knowledge base describes a procedure for entering a period zero entry using a clearing account, but it doesn't give enough detail.  I need to know how to create a journal transaction that will populate my starting balance (or is it beginning balance??) so I can get started. 

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