reset itunes password (complicated)

I am writing this on behalf of a friend of mine

They need to reset their itunes password but there first account was our universities email account that has expired and they cannot get access to the account at all. We tried to reset the password the other way, but they do not remember the birth date they put in (I know not the smartest thing to do)maybe intentionally or an error I didn't want to ask.

My question is: is there another way to reset the password besides those two ways?

Without resetting the password they cannot download apps or use the iphone to its full capabilities, it has been this way for almost a year 😟 . To make matters worse they owe I think thirty dollars to itunes store and don't want to pay it if they cannot access their account to do anything. Even if they pay the money they still cannot do anything because they forgot the password to the account.

They have created another itunes account and use that one, but when trying to purchase something the old account still comes up and asks for the password. Is there any way to unsync the iphone to that account? Maybe doing a system restore?

Sorry it's so long, but thanks in advance . . . your help will be greatly appreciated!