USA Liabilities affecting Net income/ taxable income

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Hi
Looking for advice on this corporate tax stuff.

I am trying to do my own corporate taxes as we didn't make that much and its our first year with taxable sales. We ended up with a net income of just $6000 after all expenses. We also have an outstanding liability that hasn't really been recorded for tax purposes anywhere of $24,000. Since this is first year filing. The owner of the debt is letting is pay it off over time without interest so the way I have it now its factored as a monthly expense item.

How do I include this 24,000 liability into our tax return ?
We are paying on that bill so it is factored as an expense already every month. So technically what we have spent to pay it down this year is deducted already, but should I be reporting a loss then because my net income this year is so surpassed by my overall debt.

I am wondering if I am paying taxes I shouldn't be. Or Is it the case that I can just paying it down as an expense and deducting that way over time?

thanks!
 

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