Emest O'Brian 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'Brian 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'Brian during 2024. Assume no interest on short-term notes payable of $15,600. (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. Date 2024 Accounts and Explanation Debit Credit Data tal 2024 2023 Current Liabilities-partial: Short-term Notes Payable 17,300 $ 15,600 Salaries Payable 3,800 3,100