Martinez Co. borrowed $71,254 on March 1 of the current year by signing a 60-day, 6%, 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 $713. b. debit to Interest Expense for $713. c. credit to Cash for $71,254. d. credit to Cash for $75,529.