I'm glad to hear that you're still working through the different ways you can enter your bills and make sure that they're set up correctly for your books in QuickBooks Desktop. I remember in your last post that you mentioned working with an accountant, and I recommend touching base with him or her in this instance as well.
As a QuickBooks Team member, I'm able to offer you technical support advice. I'm not trained as an accountant, so knowing which account to pick or create for various transactions is outside of my scope. It's important to me that you get these details right, and I want to avoid steering you down the wrong path by telling you an account that doesn't work for your needs.
What I can do in this instance is let you know how to create an account if you're looking to make a new one. It's a fairly simple process and there are a number of ways to do it, including from a bill. I'll outline how to do it from the bill.
On the Enter Bills window, choose the Account field to activate the drop-down menu.
Scroll to the top of the menu and choose <Add New>.
The Expense option will be selected by default, but you can choose another option if your accountant advises a different account type.
Continue through the process of setting up the account.