Accounts Payable

by Arthur
(New Zealand)

My year end balance sheet for last year, shows accounts payable, a liability. This means that the expense for this liability has been taken in the the past year, but of course the payment has not been made. How do I account for the payment of this liability, which of course will happen in the new year? I don't have an expense (since it has already been taken last year) to match the payment in this year. So when I credit my bank account, what is the debit account?