The following selected transactions relate to liabilities of United Insulation Corporation, United's fiscal year ends on December 31 May 2021 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 $29.8 million at the bank's prime rate. Feb. 1 Arranged a three-month bank loan of $6.0 million with Parish Bank under the line of credit agreement. Interest at the prin rate of 10x was payable at maturity. 1 Paid the 10x note at maturity. Dec. 1 Supported by the credit line, issued $16.8 million of commercial paper on a nine-month note. Interest was discounted at Issuance at a 9% discount rate. 31 Recorded any necessary adjusting entry(s). 2022 Sept. 1 Paid the commercial paper at maturity. Required: Prepare the appropriate Journal entries through the maturity of each liability. (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 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 $29.0 million at the bank's prime rate. Note: Enter debits before credits General Journal Debit Credit Date Jan 13, 2021 2022 Sept. 1 Paid the commercial paper at maturity. Required: Prepare the appropriate journal entries through the maturity of each "No journal entry required" in the first account field. Do not round View transaction list X 1 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 $29.0 million at the bank's prime rate. 2 Record a three-month bank loan of $6.0 million with Parish Bank under the line of credit agreement. Interest at the prime rate of 10% was payable at maturity. 3 Record the payment of the 10% note at maturity. 4 Record the issuance of $16.0 million of commercial paper on a nine-month note, supported by the credit line. Interest was discounted at issuance at a 9% discount rate. Note : journal entry has been entered Record entry Clear entry 2022 Sept. 1 Paid the commercial paper at maturity. Required: Prepare the appropriate journal entries through the maturity of each liat "No journal entry required" in the first account field. Do not round int View transaction list Paristi Bank under the me di creuil agreement. merest at the prime rate of 10% was payable at maturity. 3 Record the payment of the 10% note at maturity. 4 Record the issuance of $16.0 million of commercial paper on a nine-month note, supported by the credit line. Interest was discounted at issuance at a 9% discount rate. 5 Record necessary adjusting entry to accrue interest on December 31. 6 Record interest on commercial paper in 2022. 7. Record the repayment of commercial paper at maturity. Note : = journal entry has been entered Record entry Clear entry Vie