Edmund O€™Mally Associates reported short-term notes payable and salaries payable as follows:

During 2014, O€™Mally paid off both current liabilities that were left over from 2013, borrowed money on short-term notes payable and accrued salaries expense.
Journalize all four of these transactions for O€™Mally during 2014. Assume no interest on short-term notes payable of $15,600.

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2014 2013 Current Liabilities-partial: Short-Term Notes Payable 16,400 $15,600 Salaries Payable 3,400 3,100