Martinez Co. borrowed $72,536 on March 1 of the current year by signing a 60-day, 8%, interest-bearing note. Assuming a 360-day year, when the note is paid on Aperit 30, the entry to record the payment should include a Os doit to Interest Payable for 5967 Ob debit to Interest Expense for 5957 Occredit to Cash for $73,536, Od credit to Caths for $78,319