On August 1. 2021, 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. 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 occount field. Enter your answers in dollars, not in millions (i.e. 5 should be entered os 5,000,000 ).)