What would the journal entries be if the problem is like this: "Made payments on account, 17,000" ?
Here is the journal entry for a payment on account:
Debit: Creditors/Accounts Payable 17,000 Credit: Bank 17,000 Payment to creditors/payables
Remember that any time you have a payment it means you are losing money, which means less cash in the bank. Cash or bank is an asset, which increases on the left side (debit) and decreases on the right side (credit). Since it is decreasing we will credit this asset.
The corresponding entry, the debit, is to creditors. When you pay "on account" it means you are paying off an account you have with someone, meaning, a debt. In other words, you are paying off a creditor. Creditors are liabilities, which increase on the right side (credit) and decrease on the left side (debit).
FYI creditors are also known as accounts payable or simply payables.