On August 1, 2018, Trico Technologies, an aeronautic electronics company, borrows $21 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. Tricos year-end is December 31. Required: 1., 2. & 3. Record the necessary entries in the Journal Entry Worksheet below for Trico Technologies.