Ed O Connor Associates reported short-term notes payable and salary payable as follows:

During 2012, O’Connor paid off both current liabilities that were left over from 2011. During 2012, O’Connor borrowed money on short-term notes payable and accrued salary expense during 2012.
Requirement
1. Journalize all four of these transactions for O’Connor during 2012.

Transcribed Image Text:

2012 2011 Current liabilities (partial) Short-term notes payable Salary payable $ 16,700 $ 15,500 3,800 3,200