Explanation:

Accounts payable are created when you buy goods on credit. Accounts payable should be paid back to the suppliers within the agreed period of time. They act as short-term debt, hence shown on the liability side under the head “current liabilities” of the balance sheet

Hence, When an account payable is paid, Accounts Payable will be debited and Cash will be credited. ... The same date is used to record the debit entry to an expense or asset account as appropriate.