Dynamics 365 For Sales: How to merge Accounts if the subordinate record is associated with one or more active quotes?

Originally posted on XRM Tricks (Power Platform & Dynamics CRM ):
Merging records on Dynamics 365 CRM is a very powerful feature that prevents duplicate records. I was asked to study this feature for a client who wanted to clean up his customer records, and we reached a point where we had to merge accounts that…