Hi there, SMT22.

I'll share with you the steps on how you can delete accounts in your Chart of Accounts. Here's how:

1. Open your Chart of Accounts.
2. Look for the account that you want to remove. 
3. Click the drop-down list under the Action column and select Make inactive. 
4. Click Yes to confirm that you want to make it inactive.

Since the account has an existing balance, QuickBooks will create a journal entry to zero it out. Let me share this article for more details: Delete An Account On Your Chart Of Accounts In QuickBooks Online. 

Aside from that, I would also recommend reaching to an accountant for additional advice on this matter. 

The Community is always here if you need anything else.