On version 1.19:

  $ cat test.hledger
  2020-09-09 foo
    account:opening                        -10 USD
    assets:wallet                           10 USD
  $ LEDGER_FILE=test.hledger hledger r
  2020-09-09 foo                  account:opening       .. USD  .. USD
                                  assets:wallet               10 USD             0
  $ LEDGER_FILE=test.hledger hledger b
  -10 USD  account:opening
                10 USD  assets:wallet
  --------------------
                     0

On version 1.19.1:

  $ LEDGER_FILE=test.hledger hledger r
  2020-09-09 foo                  account:opening            -10 USD       -10 USD
                                  assets:wallet               10 USD             0
  $ LEDGER_FILE=test.hledger hledger b
               -10 USD  account:opening
                10 USD  assets:wallet
  --------------------
                     0