Erik O'Hern Associates reported short-term notes payable and salaries payable as follows:

Current Liabilites:

Short-Term Notes Payable -

2016: $16,800 2015: $15,200

Salaries Payable -

2016: $3,100 2015: $3,900

During 2016, O'Hern 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'Hern during 2016. Assume no interest on short-term notes payable of $15,200.

So:

1. Journalize the payoff of the short-term notes payable from 2015

2. Journalize the payment of the salaries payable from 2015.

3. Journalize the borrowing of the short-term notes payable in 2016.

4. Journalize the accrual of the salaries expense for 2016.

Thank you!