A business borrowed $64,567 on March 1 of the current year by signing a 30 day, 6% interest bearing note. Assuming a 360-day year, when the note is paid on March 31, the entry to record the payment should include a debit to Interest Payable for $323 Odebit to Interest Expense for $323 O credit to Cash for $64,567 O credit to Cash for $68,441