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Hi there, PPP23. It seems to me the problem is the sub-accounts too. No worries, I can help you import them successfully.
It typically indicates an issue with the accounts you are trying to use. QuickBooks only allows to map the parent account when importing bill.
We can go the Chart of Accounts make the subaccounts as a parent accounts. This will help QuickBooks recognize and match the accounts accurately. Here's how you could do it:
Once done, go back to your spreadsheet and add the account in the Account Name column. You can refer to the provided sample screenshot as a guide for the correct formatting.
Let me know if you have more concerns. I'll be around to help you anytime. Take care and stay safe.