Erin O'Neil Associates reported short-term notes payable and salaries payable as follows:

During 2018, O'Neil paid off both current liabilities that were left over from 2017, borrowed cash on short-term notes payable, and accrued salaries expense. Journalize all four of these transactions for O'Neil during 2018. Assume no interest on short-term notes payable of $16,000.

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2017 2018 Current Liabilities-partial: Short-term Notes Payable $ 16,900 $ 16,000 Salaries Payable 3,400 4,000