On October 1, Blossom Computers borrows $74200 from Provincial Bank on a $74200, 3-month, 6% note. Assuming interest was accrued at December 31, the entry by Blossom Computers to record payment of the note and accrued interest on January 1 is:

Notes Payable	75313
Cash			75313

Notes Payable	74200
Interest Payable	1113
Cash			75313

Notes Payable	74200
Interest Payable	4452
Cash			78652

Notes Payable	74200
Interest Expense	1113
Cash			75313