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The following selected transactions relate to liabilities of United Insulation Corporation. United's fiscal year ends on December 31. 2021 Jan. 13Negotiated a revolving credit agreement with Parish Bankthat can be renewed annually upon bank approval. The amount available under the line of credit is $313.5 million at the bank's prime rate. Feb.1 Arranged a threemonth bank loan of $18 million with Parish Bank under the line of credit agreement. Interest at the prime rate of 12% was payable at maturity. Mayl Paid the 12% note at maturity. Dec.1 Supported by the credit line. issued $13.12} million of commercial paper on a nine-month note. Interest was discounted at issuance at a 11% discount rate. 31Recorded any necessary adjusting entryjs]. 2022 Sept.1Paid the commercial paper at maturity. Required: Prepare the appropriate journal entries through the maturity of each liability. {If no entry is required for a transactionllleventI select "No journal entry required" in the first aocount field. Do not round intermediate calculations. Enter your answers in whole dollars.] .._.__ __..__. __.--. __ __. '__. __.-__- Recorda revolving credit agreement negotiated vath RarlshEank that can be renewed annually upon bank approval. The amount available under the line of credit is $30.5 million at the bank's prime rate. 2 Record a threemonth bank loan of $18 million with Parish Bank under the line of credit agreement. Interest at the prime rate of 12% was payable at maturity. 3 Record the payment of the 12% note at maturity. 4 Record the issuance of $18.0 million of commercial paper on a ninemonth note. supported by the credit line. Interest was discounted at issuance at a 11% discount rate. 5 Record necessary adjusting entry to accme interest on December 31. 6 Record interest on commercial paper in 2022. 1' Record the repayment of commercial paper at maturity