13 login- Yahoo R HBO NOW: Roku Channe: r 13 HW 10 Check my work Exercise 13-3 Short-term notes [L013-2] The following selected transactions relate to liabilities of United Insulation Corporation. United's fiscal year ends on December 31. 2018 Jan. 13 Negotiated a revolving eredit agr eement vith Parish Bank that can be reneved annually upon bank approval. The amount available under the line of credit is $26.0 million at the bank's prime rate. at the prime rate of 7 vas payablelat maturity bank loan of $9.0 million vith Parish Bank under the line of credit agreement May 1 Paid the 78 note at maturity. Dec. 1 s d by the credit line, issued $13.0 million of commercial discounted at issuance at a 6% discount rate. 31 Recorded any. necessary adjusting entry(a) 2019 Sept. 1 Paid the commercial paper at maturity Required: Prepare the appropriate journal entries through the maturity of each liability 2018 and 2019. (If no entry is required for a transaction/event, select "No journal entry required" in the first account fleld. Do not round intermediate calculations. Enter your answers in whole dollars.) Journal entry worksheet Record a revolving credit agreement negotiated with Parish Bank that can be