DivinaMercy_N, Thank you so much for your reply. 

I know how to create an account. I would like to know why using of Current Other Liability was recommended, as when invoices was entered originally, a/p was involved. 

I need to void a payment for the check that was lost from 2021. I also issued already 1099 Forms. 

Looks like that I'll need to re-issue it also.  

Thank you!