Edward O Sullivan Associates reported short-term notes payable and salaries payable as follows:

2014 2013

Current Liabilities- partial:

Short-term Note payable $17100 $15300

Salaries Payable 3700 3400

During 2014, O Sullivan paid off both current liabilities that were left over from 2013, borrowed money on short term notes payable and accrued salaries expense. Journalize all four of these transactions for O Sullivan during 2014. Assume no interest on short-term note payable of $15300.

Journalize the payoff of the short term notes payable from 2013.

Journalize the payment of the salaries payable from 2013

Journalize the borrowing of the short term note payable in 2014

Journalize the accrual of the salaries expense for 2014.