which 2 accounts would be affected by this transaction: "Purchasead $3,230 in fuel and lubricant on account during January".

I can't figure out what 2 accounts are affected fuel & notes payable and accounts payable?

Jan 31: Purchased $3,230 in fuel and lubricant on account during January. ACCOUNT TITLES Cash Accounts Receivable Prepaid Utilities Prepaid Insurance Delivery Trucks (5) Accum. Deprec. - DT Warehouse Building Accum. Deprec. - WB Land Accounts Payable Salary & Wage Payable Fuel & Lube Payable Utilities Payable Income Tax Payable Dividends Payable Interest Payable ST Notes Payable LT Notes Payable Common Stock Retained Earnings Service Revenue Depreciation Expense Salary & Wage Expense Fuel & Lube Expense Utilities Expense Interest Expense Insurance Expense Income Tax Expense Dividends Totals