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In the first place, let's analyse the error: it says "the To line is null" - which usually means that the email address list we are passing to the "To" field is empty or not in the expected format.
To address this issue let's investigate some common causes:
Investigation step-1: The email extraction logic and the filter output - after filtering the Excel table by account numbers, make sure the resulting list of emails is not empty - what we can do here is use a Compose or "Send me an email" action temporarily to inspect the emails. This will ensure To list has exact email.
Investigation step-2: When we pull email addresses we must concatenate correctly. The "To" field expects a semicolon-separated string of email addresses or an array of strings. In this case we may need to join it into a string using the join() expression, e.g.:
join(body('Filter_array'), ';')
join(outputs('Select'), ';')
not(empty(item()?['Email']))
Under review
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