Restart the MAC(power it off and on)

Hold apple + s down after you hear the chime, or if using PC keyboard, hold Window + s down

When you get text prompt enter the following terminal commands to create a brand new admin account (hitting return after each line):

mount -uw / rm /var/db/.AppleSetupDone shutdown -h now

Then turn the Mac back on.

May have to re-assign user permission afterwards using server manager, but all user accounts and file structure is there.  The reset only removes the administrator account.

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