Clean up of 2019 books- bank and credit accounts used for personal and business.

Good evening,

Looking for some help with cleaning up 2019 books. 

Small business, sole proprietor. She has been using a personal bank and credit card for business and personal purchases. 

I have had the business owner pinpoint all business transactions on statements. Looking for advice on how to post. I've been advised to post all transactions in an owners equity account and not to include a bank or credit account at all for 2019 year. Just looking for a little more advice on how to post these. 

Thanks in advance!