Hi Dian, thank you for your inquiry. 

It appears that you've already raised a similar question about converting a QBM file to a QuickBooks Online Plus account, and one of my colleagues has provided a detailed solution to guide you through the process. You can review their response by clicking on the following link: https://quickbooks.intuit.com/learn-support/global/importing-and-exporting-data/how-do-you-convert-p...

Let us know if you have additional questions or need further assistance. We're here to help you.