Good morning, @SST. 

Thanks for reaching back out to the Community. Allow me to point you in the right direction to get this resolved. 

Since this is the case and you're unsure of which account should be the parent and sub, I recommend consulting with your accountant to be accurate. They'll be able to give you the best accounting advice for your business. 

In the end, if you have any other questions or concerns, please don't hesitate to ask. We're always here to lend a helping hand. Have a wonderful day!