Eli O'Henry Associates reported short$-$term notes payable and salaries payable as follows:

$($Click the icon to view the short$-$term notes payable and salaries payable.$)$

During $2024,$ O'Henry paid off both current liabilities that were left over from $2023,$ borrowed cash on short$-$term notes payable, and accrued salaries expense. Journalize all four of these transactions for

O'Henry during $2024.$ Assume no interest on short$-$term notes payable of $$15,700.($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

Journalize the payoff of the short$-$term notes payable from $2023.$Data table