There are two tetrachords in F Major
F, G, A, Bb
then
C, D, E, F
b flat, c, d, e flat.
A-flat Major scale
The tonic note of any diatonic scale is the first note (starting note) of the scale. In the case of G-flat major the tonic note is G-flat!
The Keys of B-flat, E-Flat, A-Flat, D-Flat, G-Flat, C-Flat, and F-Flat major all contain the note E-flat. F-flat major is a key which only exists in theory and not in practice, since there is a double flat in that scale (subdominant). The major scale with the most flats is C-flat major - with all seven flats.
No such major has b flat and e flat.
Yes, C flat major scale has 7 flats and the enharmonic key - B major has 5 sharps.
if it's an A-Flat scale the first note is A-Flat...
Your question doesn't make much sense. But for any scale, "do" would be the first note of the scale, which is whatever the scale is called. But for a flat major, from what it sounds like you're asking, the note would be a flat. Ex: In B flat major, "Do" is b flat.
A-flat Major scale
The subdominant in a scale is the 4th, which in the key of B-flat major is E-flat.
The tonic note of any diatonic scale is the first note (starting note) of the scale. In the case of G-flat major the tonic note is G-flat!
C flat Major
e-flat major
The Keys of B-flat, E-Flat, A-Flat, D-Flat, G-Flat, C-Flat, and F-Flat major all contain the note E-flat. F-flat major is a key which only exists in theory and not in practice, since there is a double flat in that scale (subdominant). The major scale with the most flats is C-flat major - with all seven flats.
Eb Major
No such major has b flat and e flat.
Ab Major
F major