Hi there, @SimpleProfit

We appreciate you for  contacting the Community. I was able to see a merging option after replicating your issue on my end. See the image below:

Since you're unable to see this on your end, I'd recommend checking your browser. You can open a private window. Here's how to access incognito mode in some of the most commonly used web browsers:

•  Google Chrome: Ctrl + Shift + N
• Mozilla Firefox: Ctrl + Shift + P
• Microsoft Edge: Ctrl + Shift + P
• Safari: Command + Option  + P

If you're able to see the merging option by browsing privately,  it's safe to say that it's being caused by the browser. It can be fixed by clearing your cache and cookies. 

In the event it continues occurring while using incognito, you'll initially have to try switching to another browsing application.

Here's a list of supported browsers:

• Google Chrome
• Mozilla Firefox
• Safari 11 or newer

You can also check this article to help you delete inactive transactions that appear in the chart of accounts in QuickBooks Online.

Feel free to reply to this post if you need further assistance. You have a good one!