On August $1,2024,$ Trico Technologies, an aeronautic electronics company, borrows $$19\mathrm{.}5$ million cash to expand operations. The loan is made by FirstBanc Corporation under a short$-$term line of credit arrangement. Trico signs a six$-$month, $8\%$ promissory note. Interest is payable at maturity. Trico$$s year$-$end is December $31.$

Required:

$1.$ to $3.$ Record the necessary entries in the Journal Entry Worksheet below for Trico Technologies