If you are working with Pro, Premium or Quantum the account numbering cannot be done easily. If you have the Accountant's Edition then it might be better to plan a re-organizing of the CoA by changing account numbers. Changing the numbers retains all the history for each account and changes the recurring entries to reflect the new numbering. If you do not have the Accountant's Edition you might find an accountant or bookkeeper who can help you with the change. This service will be on the clock. 

Hi FarmStyle:

You have an interesting dilemma. However, we can help you re-organize your chart of accounts. There is a fee but in the long run it will save you a lot of time and money. Please contact me off forum or by private message. You can reach us at 1-866-467-2883 or [email protected]