E11-17 Journalizing current liabilities Erin O'Neil Associates reported short-term notes payable and salaries payable as follows: 2018 2017 Current Liabilities--partial: Short-term Notes Payable Salaries Payable $ 16,900 $ 16,000 3,400 4,000 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