On August 1, 2021, Trico Technologies, an aeronautic electronics company, borrows $19.9 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.-3. Record the necessary entries in the Journal Entry Worksheet below for FirstBanc Corp. (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 (i.e. 5 should be entered as 5,000,000).) Answer is not complete. No Date General Journal Debit Credit 1 19,900,000 August 01, 2021 Notes Receivable Cash 19,900,000 2 194,300 December 31, 202 Interest Receivable Interest Revenue 194,300 3 January 31, 2022 Cash Interest Revenue Interest Receivable