Payments of accounts payable for the year were $12,000. Record the journal entry. \begin{tabular}{lr} \hline - Accounts payable & $12,000 \\ Cash & $12,000 \\ \hline Expenses Accounts payable & $12,000 \\ & $12,000 \\ \hline Accounts payable & $12,000 \\ Expenses & $12,000 \\ \hline Cash & $12,000 \\ Accounts payable & $12,000 \\ \hline \end{tabular}