Suppose I buy a share of HOOL at 100 USD on 2025-01-01.
But I start beancount on 2025-08-01, when HOOL is 150 USD.
What is the best way to start the book on 2025-08-01?

I think the ideal* way is to draw 150 USD from Equity:Opening-Balances on 
2025-08-01, but record this lot of the HOOL share at 100 USD with an 
acquisition date of 2025-01-01. However, I don't know how to book this 
without causing an error/imbalance in beancount.

(*Ideally, I want no transactions before 2025-08-01, but I'd like to keep 
the lot information.)

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