cloche77, by the some reason HE should book that entry to account payable, but HE marked that transaction as paid. So, HE is not going to pay.
Now explanation. Quite common practice in small business entities, when somebody is subscribing for something neglectable small, like professional book-series, magazines, services, they are waiting for bill. Once bill is received, subscription is going to be canceled, bill is going to be booked as paid, and money are going to somebodyelse pocket, and ... That is to reduce taxable income.