GL Closing balance detail breakdown report

Across multiple regions and countries we have received requirement to have a report in GL which provide the closing balance and the transaction that comprise of that closing balance.

In other words, all transactions which are reversed during the period should not show and only the ones which basically brings up that closing balance should appear.

Another example, say we have Opening Balance of Debit $1000 (which consists of Debit $400, Credit $200 and Debit $800). Now in the current month period we have few transactions (like Credit $400 and Debit $100), this credit 400 is reversal of opening Debit $400. Hence the closing balance would be $700 and the transactions are Debit $100 and Credit $200 and Debit $800.