How to update account title for a posted invoice without processing payment

Summary:

I would like to know how to update account title for a posted invoice without processing payment.

Normally, when an invoice is posted, the following journal entry is recorded:
Expense account / Liability account

After the payment is completed, the following journal entry is recorded:
Liability account / Cash account linked to the bank

However, what I would like to do this time is as follows:

1. to offset the liability account without executing the payment process. (Allow users to specify the credit account used for offsetting)
2. to ensure that invoices with manually offset liabilities are not selected during the Payment Process Request run