Tax Recovery Liability account

For Tax Recovery setup - I have completed

Manage Tax Regime

Manage Tax

Manage Tax Rate and Recovery Rate

VAT 5%

Recovery 100%.

In the Manage Tax Rate and Recovery Rate,

Tax Rate - VAT 5%

Assigned the Tax Recovery account - 21-0000-000-000-114000-000-000000

Tax Liability account -21-0000-000-000-315500-000-000000

When I created AP Invoice with Recovery Tax code, the accounting entry created are

Expense account - 21-0000-000-000-721100-000-000000 Dr 100

Recovery Tax - 21-0000-000-000-114000-000-000000 Dr 5

Liability account - 21-0000-000-000-314296-000-000000 Cr 100

Liability account -