Short-term notes payable and accrued salary expense

Question

Edmund O'Mally Associates reported short-term notes payable and salary payable as shown:

                                                 2012         2011

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.

Requirement:

Journalize all four of such transactions for O'Mally during the year 2012.