Notes Payable MM, Inc. borrows $200,000 on October 1, 2019 from First National Bank. The note payable bears interest at 6%. All interest and principal is due March 31, 2020. MM makes adjusting journal entries, only at year-end. Please record the journal entry for the borrowing of the $200,000 (2 points): Accounts Dr Date 10/1/19 Dr Cr Memo: Borrowed S200,000 at 6% interest from First National Bank Please accrue for interest expense on December 31, 2019 (2 points): Date Accounts Dr Cr 12/31/19 Memo: To accrue for interest expense incurred since October I on note payable Please create the journal entry for repayment of the note on March 31, 2020 (4 points): Date Accounts Dr Cr 3/31/20 Memo: Repaid First National Bank note with interest