Edmund O'Mally Associates reported short-term notes payable and salary payable as shown:
Current liabilities (partial)
Short-term notes payable $16,400 $15,600
Salary payable 3,400 3,100
During the year 2012, O'Mally paid off both current liabilities that were left over from 2011, borrowed money on short-term notes payable, and accrued salary expense.
Journalize all four of such transactions for O'Mally during the year 2012.