Formula To Show The Sum Of Filtered List Using SubTotal

[Flupsie]

I am struggling to get the individual account subtotals to display correctly on sheet "Data"

The concept is that :
If My filter hides the 1st occurrence, then the subtotal should appear on first VISIBLE row
The workbook should always show the TOTAL of the imported data (I2), but if the workbook is filtered, it should also show the filtered total in row 3

Even though the subtotals add up to the correct total when added manually