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effective rate. 14Multiple Choice Question 78 On October 1, Steve’s Carpet Service borrows $250,000 from First National Bank on a 3-month, $250,000, 8% note. The entry by Steve’s Carpet Service to record payment of the note and accrued interest on January 1 is Notes Payable 255,000 Cash 255,000 Notes Payable 250,000 Interest Payable 5,000 Cash 255,000 Notes Payable 250,000 Interest Payable 20,000 Cash 270,000 Notes Payable 250,000 Interest Expense 5,000 Cash 255,000 15Multiple Choice Question 61 Most companies pay current liabilities by creating long-term liabilities.