Opening balance into nominal account

Hi All
I am looking to add an opening balance into N/C 0040 Furniture and fittings, The equipment was bought by a previous company of mine and ownership transferred to new company when I closed the other company down. I can journal an amount into account but not sure where the balancing entry on the journal should go.
An thoughts or pointers would be great

It should be addition of FFE to new company not opening balance
Cr Director a/c

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Hi Thanks for quick response, is that director’s loan account ?

yes it is director loan a/c

That’s great , thanks once again