You can use the script below to see how many subaccounts are linked to each master account
select b.Master_Account_Code as "Number of Subaccounts per MasterAcct",
COUNT(b.Master_Account_Code) as "COUNT of subaccounts",
b.description as "Master Account Description"
from AR_Customer a, AR_Master_Account b
where a.Master_Account_Id >1
and a.Customer_Id <>1
and a.Customer_Id <>b.Customer_Id
and a.Master_Account_Id = b.Master_Account_Id
group by b.Master_Account_Code, b.Description
order by COUNT(b.Master_Account_Code)