Missing something with A/R and A/P use

[J Figs]

Hello GnuCash users,

I'm new to GnuCash and moving my small business from Peachtree 2012 as we speak. It's been a good experience so far, but I'm getting something wrong with regard to A/R and A/P.

I've
 imported my chart of accounts and entered all of my transactions. 
However, I know that I haven't associated any of my bills paid/payments 
received with their appropriate accounts. Also, I've reconciled 
successfully but still show balances on A/R and A/P.

What concept am I missing to properly finalize these transactions to the correct accounts?

Your
 help is appreciated and thank you to the developers for building 
something I can depend on without worrying about obsolescence - can't 
wait to get this figured out and intend to donate to the cause. Back to 
reading the docs in the meantime.

-JF