Record notes payable 2 L08-2) Flip Side of E8-4 E8-3 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. Trico's year-end is December 31. Required: 1. Record the issuance of the note by Trico Technologies. 2. Record the appropriate adjustment for the note by Trice on December 31, 2021. 3. Record the payment of the note by Trico at maturity