The following selected transactions relate to liabilities of United Insulation Corporation. Uniteds fiscal year ends on December 31.

2016
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 $30.0 million at the banks prime rate.
Feb.1	Arranged a three-month bank loan of $6.5 million with Parish Bank under the line of credit agreement. Interest at the prime rate of 11% was payable at maturity.
May 1	Paid the 11% note at maturity.
Dec.1	Supported by the credit line, issued $18.6 million of commercial paper on a nine-month note. Interest was discounted at issuance at a 10% discount rate.
31	Recorded any necessary adjusting entry(s).
2017
Sept.1	Paid the commercial paper at maturity. Need journal entries for the above transactions