reorganizing into subaccounts with reconciled transactions

[Hendrik Boom]

I have a credit line.  I want to establish subaccounts so I can keep track
what the money was borrowed for.

But I have about 200 already reconciled transactions dating back about
three years. I'm going to have to replace each (reconciled) split that
refers to the balance of the whole credit line by one or two (sometimes
money is borrowed for several purposes) splits. The new splits should add
up to the same mount, with the same reconciled status.

What's the easiest way to accomplish these changes?  I'm hoping it
isn't to edit the gnucash file using emacs.

I can program, so if I need to write custom software I can do it.

-- hendrik