Yyyrch...2-column accounting. It's like math but without any of the sense.
Okay, the fees owed to the league are an ACCOUNTS RECEIVABLE asset. Accounts payable are moneys owed by the league, and are a liability. The corresponding liability to the league fees would be unpaid fees.
Not all assets and liabilities have a necessary directly corresponding opposite entry.
What I lack in sincerity, I make up for in sarcasm.