On April $1,$ Online Travel issues $$13$ million of commercial paper with a maturity on December $31$ and a $9\%$ interest rate.

Record the issuance of the commercial paper and its repayment at maturity. $($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Enter your answers in dollars, not in millions $($i$.$e$.5$ should be entered as $5,000,000).)$