Oracle Payment with Discount Accounting

Hi,

I have created AP invoice and accounted the same, please find the below accounting entry.

Expense Account Dr       60

Liability Account   Cr                         60

I have paid the invoice with 10 dollars discount and paid to the supplier 50 dollars andaccounted the same, find the below accounting entry.

Liability Account Dr            70

Cash Account Cr                             60

Discount Taken Cr                            10

Please find my queries below:

1. As per the Payment Accounting entry above, the Liability Account is excess of 10 dollars when compared to the AP Invoice Account Entry.  Is it correct entry or it is oracle standard functionality?

2. I throught the system should create the Payment Accounting entry like below, so that we will not get Liability Account balance mismatch.  Please correct me my understanding is wrong.