Below are a few transactions for Orion Energy (located in Manitowoc, WI), that relate to Orion's liabilities. Orion Energy has a December 31 fiscal year-end. 2021 Jan. 13 Orion Energy entered into a revolving credit agreement with Associated Bank. The agreement can be renewed annually upon Associated Bank's approval. The amount available under the line of credit is $27.0 million at Associated Bank's prime rate. 1 Orion Energy obtained a 3-month bank loan of $6.2 million with BMO Harris Bank under the line-of-credit agreement. Interest at the prime rate of 13% was payable at maturity. Feb. May 1 Paid the BMO Harris Bank 13% note at maturity. Dec. 1 Orion Energy issued $14.9 million of commercial paper with a maturity of 9 months. Interest was discounted at issuance at a 12% discount rate. 2022 31 Recorded any necessary adjusting entry(s). Sept. 1 Paid the commercial paper at maturity. Required: Prepare the appropriate journal entries Orion Energy would record through the maturity of each liability. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Enter your answers in whole dollars.) View transaction list Journal entry worksheet 1 2 3 4 5 6 7 Record a revolving credit agreement negotiated with Associated Bank that can be renewed annually upon bank approval. The amount available under the line of credit is $27.0 million at the bank's prime rate. Note: Enter debits before credits. Date Jan 13, 2021 General Journal Debit Credit Record entry Clear entry View general journal Drov 13 of 17 Novt Journal entry worksheet 1 2 3 4567 Record a three-month bank loan of $6.2 million with BMO Harris under the line of credit agreement. Interest at the prime rate of 13% was payable at maturity. Note: Enter debits before credits. Date Feb 01, 2021 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 567 > Record the payment of the 13% note at maturity. Note: Enter debits before credits. Date May 01, 2021 General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet 1 2 3 567 Record the issuance of $14.9 million of commercial paper on a nine-month note, supported by the credit line. Interest was discounted at issuance at a 12% discount rate. Note: Enter debits before credits. Date Dec 01, 2021 General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet 1 2 3 4 5 6 7 Record necessary adjusting entry to accrue interest on December 31. Note: Enter debits before credits. Date Dec 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal > View transaction list Journal entry worksheet 1 2 3 4 5 Record interest on commercial paper in 2022. Note: Enter debits before credits. Date Sep 01, 2022 6 General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 Record the repayment of commercial paper at maturity. Note: Enter debits before credits. Date Sep 01, 2022 General Journal Debit Credit Record entry Clear entry View general journal