On August 1, 2018, Trico Technologies, an aeronautic electronics company, borrows $19.1 million cash to expand operations. The loan is made by FirstBanc Corp. under a short-term line of credit arrangement. Trico signs a six-month, 9% promissory note. Interest is payable at maturity. FirstBanc Corp.'s year-end is December 31.

Required:

1., 2.& 3.Record the necessary entriesin the Journal Entry Worksheet below for FirstBanc Corp.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars, not in millions (i.e. 5 should be entered as 5,000,000).)

Journal entry 1IiIIuIrorlr.sheet Record the acceptance of note. Note: Enter debits before credits. August 111, 21118 Record entryr Clear e ntnr 1|.|I'iew general in u rnal Journal entry worksheet Record the adjustment for interest. Nate: Enter debits before credits. December 31, ENE Retard entryr Clear entry mew general journal Journal entry worksheet Recerd the receipt ef cash at maturity. Note: Enter debits before credits. Jen Half; 31, 2D1 Record entry.r Clear e ntry View general in urnal