The following selected transactions relate to liabilities of United Insulation Corporation. United's fiscal year ends on December 31 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 $30.2 million at the bank's prime rate. Feb. 1 Arranged a three-month bank loan of $8.4 million with Parish Bank under the line of credit agreement. Interest at the prime rate of lex was payable at maturity. May 1 Paid the 10% note at maturity. Dec. 1 Supported by the credit line, issued $18.3 million of commercial paper on nine month note. Interest was discounted at issuance at 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 found intermediate calculations. Enter your answers in whole dollars.) View transaction list Journal entry worksheet to search orie - 9