Initial Inventory Balance upload question

Hello Experts,

I am aware of how inventory balances are uploaded via MB1C from MM side. I understand this process until the Inventory Ac is debited and the initial inv balance upload account is credited. My question is:

1. What happens to the balance in the initial inv balance upload account?

2. While uploading trial balances, will we load inventory GL balance? If yes, what will be the accounting entry? We cannot debit the initial inv balance upload account here to zero this out since it can be only posted by the system.

3. In international loacations, where the local currency is say, YEN, and we have a USD balance bank account which can only be posed in USD currency, how do we deal with such conversion? I know that it should be a separate header with USD currency and exchange rate.

The entry will be Bank USD A/C Debit

                              to Data Migration A/C Credit???

I hope to get answers soon. I have read all the related posts but couldn't find any answers.

Thanks

AL