Edward O'Sullivan Associates reported short-term notes payable and salaries payable as follows: During 2016, O'Sullivan 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'Sullivan during 2016. Assume no interest on short-term notes payable of $15, 800. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journalize the payoff of the short-term notes payable from 2015