Create Commission Liability Account
Create a Commission Liability account on the Chart of Accounts. This account should be located in the liabilities section of the Chart of Accounts. Go to Settings > Chart of Accounts.
Select an account that is in the similar location, and click 
to create a new account.
to create a new account.
At Copy current record, select 
.
.
Type in the next consecutive number and name the account Commission Agents*. Do not change the Type, Category or Sub-account of, as this was created by copying the existing record.
Click 
to save the account.
to save the account.