Deleted accounts issue

Let me help you remove the equity account created by QuickBooks Online, Hburke.

Opening Balance Equity is a special QuickBooks account in the equity section of the Balance Sheet. The most common reason for a balance in the Opening Balance Equity account is the result of a bank reconciliation that was not balanced to zero prior to completion.  

The process of entering the ending balance, marking the items that have cleared the bank, and reconciling the difference to zero is the correct procedure. 

Once the account is reconciled back to zero, it is recommended that the account be marked as inactive. You can read through this article to learn more about opening balance equity account: Understanding the Opening Balance Equity Account.

Going back, you can delete the negative balances to fix this: 

1. Click the Gear Icon.
2. Select Chart of Accounts.
3. Choose the correct account, click View register. 
4. On the filter icon, click the drop-down arrow and type in Opening balance. 
5. Click Apply. 
6. If it shows up, click it.
7. Next, Click Edit. 
8. On the deposit transaction screen, click More at the bottom and choose Delete.
9. Click Yes.
   
   

I'm adding these articles in case you need encounter discrepancies on the reconciled account: Fix beginning balance issues during your first reconciliation in QuickBooks Online.

Please know that I'm just a post away if you have any other concerns about Opening Balance. Have a good one.