USA Clearing account usage for expense (journal entries)

[adirondacks028]

What is the sequence of journal entries for paying an invoice for an expense? Is this correct?

expense Dr
a/p Cr

bill.com (clearing account) Dr
cash (checking account) Cr

a/p Dr
bill.com (clearing account) Cr

thanks for your help

 

[Asha Kanta Sharma]

Seems correct....