Martinez Co. borrowed $69,000 on March 1 of the current year by signing a 60 -day, 12%, interest-bearing note. Assuming a 360 -day year, when the note is pald on April 30, the entry to journalize the payment should include a a. debit to tnterest Payable for $1,380 b. debit to Interest Expense for 51,350 c. credit is Cash for $69.000 d. credit to Cash for $77.280