How to record a payment for a manually accrued bill

How to record a payment for a manually accrued bill

Hi Support,
 
We were asked by our auditors to pass an audit journal entry to accrue audit fees for our financial year ended 30 Jun 2011 and we did. But how do we record the payment when the actual bill finally came after the audit?
 
Do I have to reverse the manual entry that was done, record the bill and then record payment?
 
Thanks!
Cecilia