Accounting entry for e-commerce website(like:- flipkart, etc

So  I have question right with this solution below 

Comission  A/C                

DR     Shipping     A/C                

DR Online Fee   A/C              

DR Advirtisment   A/C             

DR SERVICE TAX INPUT A/C DR                                

                                           To AMAZON A/C

So how do you offset the AMAZON A/C? This account supposed to be some kind of payable right?