The following selected transactions relate to liabilities of Rocky Mountain Adventures, Rocky Mountain'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 million at the banks prime rate. February 1 Arrange a three-month bank loan of $3.0 million with First Bank under the line of credit agreement. Interest at the prime rate of 6% is payable at maturity. May 1 Pay the 6% 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 (ie. 5 should be entered as 5,000,000)) Journal entry worksheet 2 3 Record the receipt of revolving credit. Note: Enter debits before credits. Date General Journal Debit Credit January 13 Record entry Clear entry View general journal Journal entry worksheet 3 Record the bank loan. Note: Enter debits before credits. Date General Journal Debit Credit February 01 Record entry Clear entry View general journal Journal entry worksheet 2 Gw Record the payment of the note at maturity. Note: Enter debits before credits. General Journal Debit Credit Date May 01 Record entry Clear entry View general journal