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The following selected transactions relate to liabilities of Pacific Coast Adventures. Pacific Coast's fiscal year ends on December 31. January 13 Negotiate a revolving credit agreement with First Bank that can be renewed annually upon bank approval. The amount available under the line of credit is $10 tlillion at the bank's prime rate. February 1 Arrange a three-month bank loan of $4.1 million with First Bank under the line of credit agreement. Interest at the prime rate of 8% is payable at maturity. May 1 Pay the 8 note at maturity. Required: Record the appropriate entries, if any, on January 13. February 1, and May 1. (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 million should be entered as 5,000,000). Journal entry worksheet Negotiate a revolving credit agreement with First Bank that can be renewed annually upon bank approval. The amount available under the line of credit is $10 milion at the bank's prime rate. Nate: Enter debits befpre credits. Journal entry worksheet Arrange a three-month bank loan of $4.1 million with First Bank under the line of credit agreement. Interest at the prime rate of 8% is payable at maturity. Note: Enter debits before credits. Journal entry worksheet Pay the 8% note at maturity. Note: Enter debits before credits