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

2013
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 $28.5 million at the banks prime rate.
Feb.1	Arranged a three-month bank loan of $5.8 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.
Dec.1	Supported by the credit line, issued $17.0 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).
2014
Sept.1	Paid the commercial paper at maturity.

Required:

Calculate the total interest payable through maturity also calculate the interest payable for the year ended December 31, 2013 and December 31, 2014. (Enter your answers in whole dollars.)

Prepare the appropriate journal entries through the maturity of each liability.(If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Enter your answers in whole dollars.)

Prepare the appropriate journal entries through the maturity of each liability 2014. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Enter your answers in whole dollars.)