The following selected transactions relate to liabilities of United Insulation Corporation. United's fiscal year ends on December 31. 2021 Tani 1) Negotlated a revolving credit agreement with Parish Bank that can be reneied annually upon bank approval. The amount avallable inder the line of credit is $25.0 milliion at the bonk's prime rate. Teb. 1 Arranged a three-month bank loan of $4.5 million with Parish Bank under the line of credit agreement. Interest at the prine cate of ax was payable at maturity. Kay 1 pald the 6x note ot naturity. bec. 1 supported by the credit line, Issued 515.3mi11 ion of comerclal paper on a nine-month note. Interest was discounted at Issuance at a 5x discount rate. 31 Recorded any necessary adjusting entry(s). 2022 sept. 1 paid the comercial paper at naturity. Required: Prepare the appropriate journal entries through the maturity of each liability. (If no entry is required for a transaction/event, select "No journol entry required" in the first account field. Do not round intermediate calculations. Enter your answers in whole dollors.) Journal entry worksheet Record a revolving credit agreement negotiated with Parish Bank that can be renewed annually upen bank approval. The amount available under the line of credit is 525.0 miltion at the bank's prime rate. Notel Enter debits before credits