Eric O'Neil 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'Neil 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'Neil during 2024. Assume no interest on short-term notes payable of $15,900. (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 2024 Current Liabilities-partial: Short-term Notes Payable $16,600$15,900 Salaries Payble 3,900 3,100