C-Corp wind-down question – unpaid bills

Here's the facts:

• C-Corp in DE
• failed start-up with investors
• Last of the money in the bank will go to the attorney assisting with a short-form dissolution, no assets
• No money to pay professional CPA, though we did in years past
• Using TaxAct to file our final tax return DIY style
• About $30k in A/P and we've alerted our creditors that there is no money to settle or pay, also no assets
• Accrual basis tax filing in 2024

Question: how should I handle the A/P we can't pay? Should I journal it out so it zeros out the expenses we didn't actually pay?