I asked this question before, but the answers have been deleted. This time I’ll save the answers.
Answers to your questions were not deleted. The closest topic you have ever participated in to this subject had to do with interest on property loans. You can look up information about your previous activity by clicking on your avatar and navigating to the list of your activity.
But to answer your question: payments are not made to liability or any other accounts. Payments are made to payees and posted to accounts of your selection. See the Guide: Record a payment | Manager.