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Which 2 of these does QuickBooks Online do in a cash-basis Profit and Loss if theres no bill associated with the expense or check transaction

Which 2 of these does QuickBooks Online do in a cash-basis Profit and Loss if theres no bill associated with the expense or check transaction that you enter and post to accounts payable? It credits Accounts Receivable (A/R) It debits Unretained Earnings It debits Accounts Payable (A/P) It credits Accounts Payable (A/P) It debits Unapplied Cash Bill Payment Expense

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