Answer:
1. 
Aug 1st,2021;  Entry to record note issuance is as followed:
Dr Note Receivable   $20,600,000
 Cr Cash                      $20,600,000 
(to record the issuance of note to Trico Technologies)
2.
Dec 31st,2021; Entry to record interest income from note receivable:
Dr Interest revenue receivable      $515,000
 Cr Accrued Interest Income          $515,000
(to record accrued interest income of 5 months; calculated as 20,600,000 x 6% x 5/12 = $515,000)
3. January 31st, 2022; Entry to record repayment of the note at maturity:
Dr Cash                                              $21,218,000
 Cr Interest Income                           $103,000
 Cr Note Receivable                         $20,600,000
 Cr Interest Income receivable        $515,000
( to record the repayment of the principal and interest income, in which 5 months of interest income had already been recorded in 2021, the other 1 month of interest income $103,000 (20.6 million x 6%/12) is recorded at the end of January which is also maturity time.
Explanation: