The number that is displayed on the error message refers to the Internal Id of the Inactive account which is included in the Journal Entry.
1. Navigate to Home > Set Preferences
2. Under the General tab, set the Show Internal Ids box to True
3. Click Save
4. Go to your Chart of Accounts by navigating to Setup > Accounting > Chart of Accounts or Lists > Accounting > Accounts or Reports > Financial > Chart of Accounts
5. Look for the account with the Internal Id shown on the error
6. Click the Edit link
7. Uncheck the Inactive box
8. Click Save
You should then be able to save the Journal Entry successfully after activating the account. You can set it back to Inactive after saving the entry.
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