How to prepare first balance sheet

As per new RERA Rules in Maharashtra, every broker should take licence for doing broker business in Real Estate. And for taking licence they asked ITR Acknowledgement. And as per my research work if income is earned through Brokerage than assessee need to maintain books of accounts under section 44AA. So as per this rule I need to prepare balance sheet and Profit & Loss A/c. But since this will be my first balance sheet, what should be my opening capital balance. I have no office, i do work from my rental home and most of our business is through phone and at site of property. Can anyone guide me what should be my opening capital balance and how to prepare first balance sheet. My gross receipt not exceeded 3,00,000 in a year. Any rough idea is also welcome. Thank You.