On October 1. Wildhorse Computers borrows $74500 from Provincial Bank on a $74500, 4-month, 6% note. Assuming interest was accrued at December 31. the entry by Wildhorse Computers to record payment of the note and accrued interest on January 1 is: Notes Payable 75990 Cash 75990 Notes Payable 74500 Interest Payable 1490 Cash 75990 Notes Payable 74500 Interest Payable 4470 Cash 78970 Notes Payable 74500 Interest Expense 1490 Cash 75990