When I go find and re code in receipts and payments it does not allow you to select capital accounts
accounts which require the user to select a sub-account will not appear on the list.
for example, Accounts receivable, Accounts payable, etc.
these accounts will require more than a simple switch of account names.
going by your screenshot as an example, not all transactions in the Suspense account would be going to the same Capital account or classified as a drawings / funds contributed / share of profit. you will have to edit the transactions individually or use Batch Update.