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Edmund O’Mally Associates reported short-term notes payable and salary payable

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Edmund O’Mally Associates reported short-term notes payable and salary payable as follows:

2012 2011

Current liabilities (partial)
Short-term notes payable $ 16,400 15,600
Salary payable 3,400 3,100

During 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.

Requirement
1. Journalize all four of these transactions for O’Mally during 2012.

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