Martinez Co. borrowed $69,671 on March 1 of the current year by signing a 60-day, 7%, 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 0000 debit to Interest Payable for $813 debit to Interest Expense for $813 credit to Cash for $69,671 credit to Cash for $74,548