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Deleting subaccounts from chart of accounts to clean up income statement

Hello!

We inhereted a netsuite system that was originally set up with subaccounts to refer to various departments, rather than utilizing the department feature of netsuite. I.e. 41000-Retail Sales was comprised of 41010 - Department 1 and 41020 Department 2. This makes it rather difficult for comparative income statements. I have already gone through the process of categorizing everything in the correct "department," but we are still left with some sub accounts that are unnecessary. Am i able to merge an account, ex: 41010 up into 41000 to clean up the income statement? If so, will those transactions still retain the

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