Sounds like you deleted an acct on the chart of accts. It is just inactive. Reactivate it. Go to gear wheel>chart of accts. > click the smaller gear wheel to the right & select to show all accts> edit and make it active

Resolution for 'Counter Sales issue: '“One of the list elements assigned to this transaction has been deleted. Before you can modify this transaction, you must restore Counter Sales (deleted).” Please help' available: Yes.

The Counter Sales issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the Counter Sales issue yourself by looking for a resolution described in the article. If it is a complex Counter Sales issue or you are unable to solve the issue, you may contact us by clicking here or by using other Counter Sales support options.

For more information about resolving issues related to Counter Sales in Quickbooks/QBO or to get support for the issue '“One of the list elements assigned to this transaction has been deleted. Before you can modify this transaction, you must restore Counter Sales (deleted).” Please help', click the link below: