Account balance is not reflecting

While

definining accounts in COA we defined some accounts wrongly ie asset accounts as expense accounts

and revenue accounts as expense accounts etc.

After wrongly defining these accounts we received the data and code combination also created with wrong account type.

Now we need to change the account type from expense to assets, Account 26681019 is defined in expenses now we need to update it as assets

How to change the account type without affecting my balance in that account.

Kindly guide us