I also tried using Second DE but still showed an error.

Challenge Not yet complete... here's what's wrong:
There was an unexpected error while verifying this challenge. Usually, this is due to some pre-existing configuration or code in the challenge Org. We recommend using a new Developer Edition (DE) to check this challenge. If you're using a new DE and seeing this error, please post to the developer forums and reference error id: CNSELXQV

I also tried using Second DE but still showed an error.

Challenge Not yet complete... here's what's wrong:
There was an unexpected error while verifying this challenge. Usually, this is due to some pre-existing configuration or code in the challenge Org. We recommend using a new Developer Edition (DE) to check this challenge. If you're using a new DE and seeing this error, please post to the developer forums and reference error id: CNSELXQV

Hello,

Part of the module is where you create couple of profiles with object level permissions. Accordingly i have set the right permissions for account object (R/E/VA), Opportunity (R/C/E) -- NO VIEW ALL for Field Sales Profile.

Everytime i check the challenge am getting below error; any help.
Error:
Challenge Not yet complete... here's what's wrong: 
The Field Sales User does not appear to have the correct object permissions for Accounts and Opportunities.