Ernest 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 $2023.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[2024],[,,,],[,,,],[,,,],[,,,]]$

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Data table

$\backslash$table$[[,,2024,2023],[$Current Liabilities$-$partial:$],[$Short$-$term Notes Payable,$$,16,400$$$,15,600],[$Salaries Payable,,$3,000,3,400]]$