The following selected transactions relate to liabilities of Food Emporium whose fiscal year ends on December 31. January 26 Negotiated a line of credit with City Bank that can be renewed annually upon bank approval. The amount available under the line of credit is $12.30 million at the bank's prime rate. March 1 Arranged a six-month bank loan of $410,000 with City Bank under the line of credit agreement. Interest at the prime rate of 9% is payable at maturity. September 1 Paid the 9% note at maturity. Record the appropriate entries, if any, on January 26, March 1, and September 1. (Enter your answers in dollars, not in millions. Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)