I am setting up a new company in Quickbooks that began business in January 2016 and I have been given summary transaction information for the 6 months as of June 30, 2016. Which of the following transaction summaries can be entered as an opening balance as of June 30 since I have to prepare financial statements as of June 30, 2016 and which require a journal entry?

Transactions are as follows:

ABC Bank Checking Account balance at June 30, 2016 86,118.35 Expenses Office Admin 232,000.33 Collections for the first 6 months 382,217.69 Loan (Interest only) for upgrades made in 2016 to rented building 180,000.00 (NO PAYMENTS MADE YET) Money collected to send to missionaries 21,840.30 ABC Bank Savings account balance at June 30, 2016 4,154.07 Subcontractors (pastor, secretary, musicians, etc.) 108,000.00 Initial Deposit (Not part of collections above) 16,014.76 Credit Card Purchases: Desks, Tables, Chairs, etc. 3,700.00 Computers 4,000.00