Journalizing current liabilities Ed O’Connor Associates reported short-term notes payable and salaries payable as follows:

2018 2017 Current Liabilities—partial:

Short-term Notes Payable $ 16,600 $ 15,800 Salaries Payable 4,100 3,700 During 2018, O’Connor 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’Connor during 2018. Assume no interest on short-

term notes payable of $15,800.