We just spent a half day repairing our A/P entries for purchases from mid-February through April 10 because someone saved a document to 121 - Vehicles Payable instead of 120 - Trade Payables. Our business is over 98% trade receivables and trade payables and less than 2% vehicle receivables and vehicle payables. It would be easier and safer to make the most used account the default account and just manually change to the less used alternate account. This is true in both A/R and A/P.