Martinez Co. borrowed $67,928 on March 1 of the current year by signing a 60 -day, 5%, interest-bearing note. Assuming a 360 -day year, when the note is paid on April 30 , the entry to record the payment should include a a. debit to Interest Payable for 5566 . b. debit to intereat Expense for 5566 . c. credit to Cath for \$67,926. d. credit to Cash for 571.324