@ghoguecpa 

Have you visited this reference? 

https://quickbooks.intuit.com/learn-support/en-us/import-or-export-data-files/export-and-convert-you...

Utilize the trial license of QBD 2021 to open the file. You may purchase a one time license of QBD 2021 Pro for 1 user worth $399 or Premier for 1 user worth $499 thru a partner later.