Re: Reconciling accounts
1. From what you explained, yes, it would go to opening balance equity account. Sometimes when you add the account, it will automatically post a transaction to that account to balance for reconciliation purposes so you might want to check that first.
2. Yes, I would manually enter them. I think it would be easiest for you also.
3. You can select the ones that are duplicate and at the top of the transactions list, click the dropdown and select exclude transactions. That will remove them from the bank feed.
4. It would be up to you, but it does seem that if she really hasn't been using it all this time, it would be easier for you to start over.
Hope this helps!!