On September 1, 2019, Rowen Manufacturing issued a $90,000, 6-month, 9% note payable to purchase equipment. At December 31, 2019, the company records an adjusting entry to accrue interest incurred by not paid. The company pays the note with interest at the maturity date. What is the entry to record the payment of interest at the maturity date of the note? Multiple Choice Debit Notes Payable for $90,000, debit interest Expense for 58,100 and credit Cash for $98,100 Debit interest Expense for 54.050 and credit Cash for $4050 o ooo Debit interest Expense for $3.600 debt interest Payable for $4.500 and credit Cash for 58.100 O Debit interest Payable for $2.700, debit interest Expense for $1350 and credit Cash for $4,050