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Hi PPP23, thanks for trying those steps.
An additional workaround that you could try would be to merge the existing account with a new COA that has not been marked as a sub-account previously.
To do this, create a new account in your COA. Once saved, return to your COA list, and find the original account. Then:
This merges the two accounts so you end up with one. QuickBooks moves past transactions from the duplicate to the account you want to keep. To see further info on merging accounts in QBO, click here. Once done, you can then re-attempt the data import.