Chapter 11, Problem 11.17E

Journalizing current liabilities

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

	2016	2015
Current Liabilities-partial:
Short-Term Notes Payable	$ 16,800	$ 15,200
Salaries Payable	3,100	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.