you are confusing things in  the P&L - for accrual
income shows 60 and cogs shows 35.46 and the bottom line is net profit
the a/p entry you are looking at in the detail of the cogs entry is the source of the expense, the bill.  Had you written a check from your bank, it would say check, or credit card if that is how you paid for it.

a/p, your company debit is shown on the balance sheet

if you change the P&L basis to cash reporting, there will not be a COGS entry since the bill has not been paid.  And if the invoice is not paid, there will be no income either.