Please answer the question in it's entirety.

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 credit agreement with Parish 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. Feb. 1 Arranged a three-month bank loan of $6.2 million with Parish Bank under the line of credit agreement. Interest at the prime rate of 13% was payable at maturity. May 1 Paid the 13% note at maturity. Dec. 1 Supported by the credit line, issued $14.9 million of commercial paper on a nine-month note. Interest was discounted at issuance at a 12% discount rate. 31 Recorded any necessary adjusting entry(s). 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 field. Do not round intermediate calculations. Enter your answers in whole dollars.) View transaction list Journal entry worksheet 4 5 6 7 Record a revolving credit agreement negotiated with Parish 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. Debit Credit Date Jan 13, 2018 General Journal No journal entry required Record entry Clear entry View general journal View transaction list Journal entry worksheet 3 4 5 6 7 Record a three-month bank loan of $6.2 million with Parish Bank under the line of credit agreement. Interest at the prime rate of 13% was payable at maturity. Note: Enter debits before credits. General Journal Credit Date Feb 01, 2018 Debit 6,200,000 Cash Notes payable 6,200,000 Record entry Clear entry View general journal View transaction list Journal entry worksheet