Martinez Co$.$ borrowed $$66,000$ on March $1$ of the current year by signing a $60-$day, $11\%,$ interest$-$bearing note. Assuming a $360-$day year, when the note is paid on April $30,$ the entry for the payment should include a

Round your answer to the nearest whole dollar.

a$.$ debit to Interest Payable for $$1,210$

b$.$ debit to Interest Expense for $$1,210$

c$.$ credit to Cash for $$66,000$

d$.$ credit to Cash for $$73,260$