Problem while do bank reconcillation

Hello Experts,

  One of my client doing Bank reconciliation for his Bank Account.

  Before for that account reconciliation are  not done.

  But in Last Amount it showing -24252 amount.

  If client doing the reconciliation for first time then it should show 0.00 in last balance.

  Why it showing -24252 amount over there ??

Please help me to sort out this issue.

Regards,

Sandesh