On August 1, 2021, Trico Technologies, an aeronautic electronics company, borrows $19.4 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. Trico's year-end is December 31. Required: 1.-3. Record the necessary entries in the Journal Entry Worksheet below for Trico Technologies. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field. Enter your answers in dollars, not in millions (ie. 5 should be entered as 5,000,000).) View transaction list Journal entry worksheet Record the adjusting entry for interest. Note: Enter debits before credits Date General Journal Debit Credit December 31, 2021