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 $29.0 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 prime rate of 10% was payable at maturity. May 1 Paid the 10% note at maturity. 1 Supported by the credit line, issued $16.0 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. Dec. 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.) 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. Date General Journal Debit Credit Jan 13, 2021 Record entry Clear entry View general journal Journal entry worksheet 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. Note: Enter debits before credits. Date General Journal Debit Credit Feb 01, 2021 Record entry Clear entry View general journal Journal entry worksheet Record the payment of the 10% note at maturity. Note: Enter debits before credits. Date General Journal Debit Credit May 01, 2021 Record entry Clear entry View general journal Journal entry worksheet 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: Enter debits before credits. General Journal Debit Credit Date Dec 01, 2021 Record entry Clear entry View general journal Journal entry worksheet Record necessary adjusting entry to accrue interest on December 31. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2021 Record entry Clear entry View general journal Journal entry worksheet