On November 1. Alan Company signed a 120-day, 9% note payable, with a face value of $54,000. Alan made the appropriate year-end accrual. What is the journal entry as of March 1 to record the payment of the note assuming no reversing entry was made? Note: Use 360 days a year. Debit Notes Payable $54,000; debit Interest Expense $1,620; credit Cash $55,620. Debit Notes Payable \$54,000; debit Interest Payable $810; debit Interest Expense $810; credit Cash $55,620. Debit Cash $54,810; credit Notes Payable $54.810. Debit Notes Payable \$55,620; credit Interest Payable $810; credit interest Expense $810; crefit Cash $54,000. Debit Notes Payable $54,000, debit Interest Payable \$810; credit Cash $54,810