On August $1,2024,$ Trico Technologies, an aeronautic electronics company, borrows $$21$ million cash to expand operations. The loan is made by FirstBanc Corporation under a short$-$term line of credit arrangement. Trico signs a six$-$month, $9\%$ promissory note. Interest is payable at maturity. Trico$$s year$-$end is December $31.$

Can you please advise how to solve August $1$st $($issuance of note$)$ and Jan. $31$st $($issuance of maturity$).$