Looking at the Chart of Accounts, we can see that we have transactions in the Account Payable liability account. Account Payable typically includes the total of current invoices you have open from your suppliers. When you purchase goods and you receive an invoice, Account Payable will increase by the amount of the invoice. When you pay the invoice, the Account Payable account will decrease by the amount you pay on the invoice.
To see the transactions that created the $114.00 in Account Payable, double-click on the 200010 account.
When we open the account, we see all the transactions that were involved. In the first column we see the Journal for the transaction. The Purchase Journal (USD) entry specifies PO00001 as both the Name and Reference for the transaction. On the far right of the entry, you will see the Credit amount of $114.00. This was the amount of the purchase order, and Account Payable was credited $114.00 to account for the liability...