On October 1, 2018, McCann Company borrowed $60,000 on a four-month, 10% note. Assume a December 31st financial reporting year-end. (Select the explanation on the last line of the entry table. Round final amounts to the nearest dollar.) Requirement: Prepare the company's applicable entry on February 1, 2019. Date Debit Credit 2019 Feb. 1 60,000 Accounts and Explanations Interest Expense Notes Payable Interest Payable Cash Paid note and interest at maturity