Extended trial balance

Q#1 ( WHY opening inventory is a debit balance and why it’s just recorded on the debit side of profit or loss (P&L), When we record this entry in previous year closing we would record that DR.SOFP CR.P&L then how, when we brought forward this, we record just on the debit side of P&L in the extended trial balance why we do not carry forward the SOFP credit balance)

Q#2. ( After final accounts have been prepared, the ledger accounts for the old year need to be closed off… What does this mean, I mean do we balanced off the accounts before the preparation of final accounts or after. Is it not like this, that first we make adjustments then closed off the accounts and then prepare the final accounts?)