Compton Associates reported short-term notes payable and salaries payable as follows: 

During 2025, Compton Associates paid off both current liabilities that were left over from 2024, borrowed cash on short-term notes payable, and accrued salaries expense. Journalize all four of these transactions for Compton Associates during 2025. Assume no interest on short-term notes payable of $15,600.

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Current Liabilities-partial: Short-term Notes Payable Salaries Payable 2025 $ 16,400 3,400 2024 $ 15,600 3,100