TCP or Transmission Control Protocol establish the connection using Three-way handshaking, in that client can initiate the connection by sending SYN segment which is acknowledged by server, server is also send the SYN for synchronization altogether known as SYN + ACK segment, after getting this segment by client, it send ACK segment as acknowledgement to the server. This process is explained in this video with example, so you can understand how the initial sequence number and acknowledgement number is set by the TCP using animated example. Not only that this video also practically explain how Three Way Handshaking works using packet capturing tools like WireShark in the Computer Network.
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