Win 8.1 laptop with no admin accounts

A friend called me up in a panic after he got himself into a quite a pickle with his Acer Aspire S7.

He no longer wanted Account A (a MS, admin account) so he created Account B (a local, standard) and deleted Account A. He then realized the mistake he made of not having Account B have admin rights. Quite frankly I can't figure out how he deleted Account A if Account B never had admin rights. Maybe it has to do with this stupid non-local account that Windows 8.1 forces upon its users?

Anyway, he now has one account on his laptop, Account B - a local account with no admin rights. This of course means that no changes can be made to the computer in terms of settings or software installation or removal. Every time I try to do something along those lines the UAC box pops up and asks me to enter a password yet there's no password field to type in.

• I tried all of the usual command prompt tricks but they fail since I can't launch an elevated command prompt.
• I tried booting into safe mode w/ cmd and activating the built-in Administrator account but when I reboot the account does not appear as an available account to log in as.
• I cannot make any changes via the Control Panel since UAC blocks those types of changes.

Do I have any other options besides going the "Reset PC" route? Of course he does not have his Windows or Office 2013 product keys so reinstalling isn't an option. I'm not sure if the "Reset PC" will wipe Office 2013 though.

There was a great Windows 7 password reset disc that let you create and edit users via command prompt, does anything similar exist for Win 8.1?

Thanks!

I these situations I mostly grab my Hirens. It has an
[h=3]Offline NT Password & Registry Editor[/h]