1. Record a cash payment/Bank payment document with the transaction type as the supplier 
.
2. Go to the payment details tab > click on the GL hyperlink (if GL is not displayed in the document, go to the quick menu > > personal settings > > > enable the display of GL accounts in documents)>>>Change in accounts payable for GL advances as equity investments. 
3. After this, the following entry will be created, and the statement of financial position will show this balance for non-financial assets.
