Erik O€™Hern Associates reported short-term notes payable and salaries payable as follows:

During 2016, O€™Hern paid off both current liabilities that were left over from 2015, borrowed money on short-term notes payable, and accrued salaries expense. Journalize all four of these transactions for O€™Hern during 2016. Assume no interest on short-term notes payable of $15,200.

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2016 2015 Current Liabilities-partial: Short-Term Notes Payable 16,800 15,200 Salaries Payable 3,100 3,900