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Elaine, as you're probably aware, the account was suspended because Google doesn't allow for two Google My Business Accounts for the same location.  Here's an article on how to get the suspended account turned back on.  Make sure you've followed the instructions on Moz to ensure you don't create a cycle where you're having to repeat the process. Before going through this work,  were you actively working the old business listing?  If you have a history of pictures and posts I'd do the work to get the older listing reactivated.  If you've not effectively used the tool, don't waste your time on the older listing, just get into the game with the new listing. Google My Business Listings are an excellent tool to show new products and to have a steady stream of coupon codes to drive potential customers to your site.  To my knowledge, Google doesn't share how they use this information for Local Search Rankings.  That said, Google has always said the person doing the search is the customer and they drive the most relevant website to the top of the page for that customer.  If my Google My Business page is actively managed and my competitors isn't, I bet I win.  That's my opinion...

Hey Elaine, It looks very likely that 404ing a page would indeed remove the impact of spam links to those pages. I found an older article where Google said as much: https://www.seroundtable.com/404-links-google-15427.html Around the same time, John Mu said about the same thing: https://productforums.google.com/forum/?hl=en#!category-topic/webmasters/crawling-indexing--ranking/C-OoaJfb0Yg Based on this, you shouldn't even need to disavow those links after 404ing the URLs. Hope this helps and good luck! Mike