I have not received a satisfactory solution.  I cannot make the accounts inactive; there are over 1600 transactions that were made into recurring templates when they were imported.  As a result, there I have 627 accounts that will not delete or make inactive. There is no way to batch select all transactions and delete them.  It is extremely frustrating that the QBO development team hasn't made that a feature.   I also tried deleting or archiving data over 10 years old.  That also does not work.