The clearing account is "Received and Not Invoiced Inventory"

When receiving Inventory items, you can do the receipt in two steps.  First step is Receipt of GOODS, done when you get the product in the door.  This debits inventory (and increases the QOH) and credit Purchases Clearing.  When you later receive the invoice, you do a Receipt of Invoice which debits PC and credits AP.

Note: you can also specify the invoice number when doing a Receipt of Goods, if you have it, in which case the PC account is bypassed and the posting if just debit Invt and credit AP.

We don't deal in inventory. We are a service based company. I just need pure opening balances from my old books transposed into my new books.

This is something your Sage Partner / reseller should be helping you with.  Sage 100 is not really DIY software, especially for the initial implementation.

Not sure how to respond to that.  If you didn't have anything in the clearing account before, then you wouldn't have anything in Sage 100.  Just do a General Journal to put your account balances into Sage 100 GL accounts.

Thats my problem what account do I use to balance the journal so that I can put opening balances against it?

What modules?

AR control accounts are set up in AR Division Maintenance. AR Trial Balance (not Aging) report should balance with the control account.

AP control accounts are set up in AP Division Maintenance.  AP Trial Balance (not Aging) report should balance with the control account.

(These are the things your Sage Partner should be helping you with... because there are different approaches to these module setups, depending on your business requirements).

Yeah I have a lack of a Sage Partner. I paid for the program have not heard once from them since, so I have been trying to watch the training videos figure it all out on my own and I have to say getting up and running is super confusing. 

Sage can refer you to another Partner (or you might find one through the 90-Minds group) if you are not getting what you need from your current reseller.  (Partner assistance is not free, but getting paired with the right consultant can really make a difference).

Sounds good to me, I'll reach out. I'll pay for it I just need this dang program up and running sooner rather than later.