On October 1, Bonita's Carpet Service borrows $359000 from First National Bank on a 3 -month, $359000,8% note. The entry by Bonita's Carpet Service to record payment of the note and accrued interest on January 1 is \begin{tabular}{|c|c|c|} \hline Notes Payable & 359000 & 7 \\ \hline Interest Payable & 28720 & \\ \hline Cash & & 3877206 \\ \hline Notes Payable & 359000 & 2 \\ \hline Interest Payable & 7180 & \\ \hline Cash & & 366180 \\ \hline Notes Payable & 359000 & \\ \hline Interest Expense & 7180 & \\ \hline Cash & & 366180 \\ \hline Notes Payable & 366180 & \\ \hline Cash & & 366180 \\ \hline \end{tabular}