Visit this reference to make a checklist
https://quickbooks.intuit.com/learn-support/en-us/convert-data-files/what-to-expect-when-you-switch-...
Then consider to "play" some scenarios to clean up the data. If you don't have time to do so, don't migrate a messy data to QBO. It is better you start from scratch and import any required Lists and Transactions data by a 3rd party migration tool; i.e TP Exporter for QBD, TP Importer for QBO
https:// transactionpro.grsm.io/qbd
If you have to open a new QBO account, make sure to click the Buy button to get the discounted price for up to 6 months. If you purchase from the trial account, you have to pay the regular price.
https:// quickbooks.grsm.io/US
https:// quickbooks.grsm.io/us-promo