"We need to move the money that we have in every account by tomorrow."
Harvey Specter

Accounts Payable is the second episode of the sixth season of Suits and the 78th overall. It first aired on July 20, 2016.


Louis, Jessica and Harvey fend off a class action lawsuit from PSL’s former clients. Meanwhile, Mike runs afoul of a fellow prisoner due to reasons beyond his own control.


Mike meets his actual cellmate, Kevin Miller, and is wary of being tricked a second time. Donna obtained visitation rights for Rachel, but Mike gets into a fight with Frank Gallo that leads to his visitation rights being revoked for two weeks. When Harvey visits Mike in prison as his lawyer and learns about Gallo, he reveals that he put the man behind bars for racketeering for 15 years, three times the usual sentence. Rachel keeps receiving text messages from Gallo posing as Mike and learns the situation from Harvey, who hopes Sean Cahill can help. As the cost for allowing the settlement of the class-action lawsuit to move forward, A. Elliott Stemple demands Harvey's duck painting, a prized possession painted by his mother. In the midst of the firm's money problems, Jack Soloff demands his buy-in back. Jessica refuses but helps him by negotiating for his buy-in with Robert Zane's firm. Kevin earns some goodwill with Mike by opposing Gallo.


Main Cast

Recurring Cast

Guest Cast

  • Paul Schulze as Frank Gallo
  • Malcolm-Jamal Warner as Julius Rowe
  • Erik Palladino as Kevin Miller
  • Natalie Charles as Wendy Boyle
  • Claire Rankin as Arlene Rosen
  • Priya Rajaratnam as PSL Greeter
  • Christo Graham as Associate
  • Adrian G. Griffiths as Guard #2
  • Daniel Stolfi as Guard #3
  • Sugith Varughese as Judge Howard

Major/Highlighted Events

  • Louis Litt, Harvey Specter and Jessica Pearson attempt to pay off their lawsuits with $10 million consisting of the former partners' buy-ins.
    • A. Elliott Stemple attempts to jeopardize the lawsuit settlement between Pearson Specter Litt and their former clients, and agrees to back off if he's paid off. While Harvey is willing to pay him out of his own pocket, Stemple reveals that he's noticed that Harvey has had a ugly duck painting ever since they first met years ago, and the only reason Harvey would have continue to keep such a painting so close to him is if it held significant importance to him. In exchange for Stemple dropping his objection in court, Harvey decides to let Stemple take the painting and leave, and Pearson Specter Litt successfully settles the lawsuit against them.
      • It is revealed by Jessica that the painting was painted by Harvey's mother Lily and it is the only happy memory of her he has before she ended up cheating on his father and leaving them.
    • Jack Soloff attempts to sue Jessica as he has accepted Robert Zane's job offer and needs his $500,000 buy in to afford Zane's partnership buy-in. Jessica refuses to return Jack's buy-in or pay out of her own pocket, knowing that if she makes an exception for Jack, the other partners will demand the same treatment.
      • In the end, Jessica gives Robert a check for $500,000 under the legal cover of a loan that Robert in turn could loan to Jack so that Jack could become senior partner at Rand, Kaldor & Zane. However, Jessica adds that Jack does not need to pay Robert back since Robert doesn't need to pay her back, explaining that she would rather have friends than enemeies.
  • Harvey reveals to Mike Ross that Frank Gallo is a murderer; however, the police let the tape of Gallo confessing to the murder out of the chain-of-custody for 20 minutes. Because of this, Harvey managed to charge him with racketeering, and had him put away for 15 years, which is more than the standard time given to those charged with racketeering, of which Gallo has served 13. As Mike and Harvey are close, Gallo decides to hurt Mike inside the prison as a way of getting revenge on Harvey.
  • Mike's real cellmate, Kevin Miller, returns, and attempts to make amends with Mike for having switched places with Gallo. Kevin saves Mike from being stabbed by Gallo, and they become friends.
  • Harvey attempts to save Mike's life inside prison by having Gallo transferred to another prison by contacting U.S. federal prosecutor Sean Cahill.
  • Jessica asks Louis to sublet their now empty offices to give off the impression that they are still an active firm.


  • Goddamn Counter: 10


Gretchen: [to Jessica] I would also like to point out that since they did leave, between me, you, and Rachel Zane, this firm just got a whole lot blacker.


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