On August 1, 2021, Trico Technologies, an aeronautic electronics company, borrows $20.4 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. 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 20,400,000 August 01, 2021 Cash Notes Payable 20,400,000 2 765,000 December 31, 202 Interest Expense Interest Payable 765,000 X X January 31, 2022 Notes Payable Interest Payable Interest Expense Cash 20,400,000 X 765,000 X 153,000 + 21,318,000 X