Thanks for sharing your thoughts on this, @Regina_Lend_A_Hand_Accounting.

I generally try to ensure that my responses and answers match the suggested steps in QuickBooks content. The QuickBooksHelp article Fix an opening balance to match a bank statement references the following step for resolving similar scenarios: 

• Unreconciled: Change the status to reconciled (R) in the status (checkmark)column.

• Deleted: Recreate the deleted transaction, locate it in the Register (or Account History), and select the status (checkmark) column until it is marked reconciled (R), then re-open the Reconcile page. If there is still a discrepancy alert, select the link and verify that the deleted transaction remains in the report but that the difference changed to reflect the amount of the recreated, reconciled transaction.

Ultimately, both options are going to resolve the beginning balance issue caused by deleted reconciled transactions. I realize that people can have preferences with software and I always encourage them to do what they're most comfortable with.  

Also, I wanted to let you know that I've submitted feedback with regards to your content suggestion. Feedback is used to determine what changes and improvements can be made to the software and support. 

The sharing of ideas and solutions is one of the many things that make the Community such a lovely place. Hope you have a wonderful day.