The following selected transactions relate to liabilities of United Insulation Corporation, United's fiscal year ends on December 31 Dec. 2021 Jan. 13 Negotiated a revolving credit agreement with Pariah Bank that can be renewed annually upon bank approval. The amount available under the line of credit is $20 million at the bank's prime rate. Teb. 1 Arranged a three-sonth bank loan of $5 million with Parish Bank under the line of credit agreement. Interest at the prime rate of 103 was payable at maturity. May 1 Paid the 105 note at maturity. 1 Supported by the credit line, issued $10 sillion of commercial paper on a nine-month note. Interest was discounted at insance at a 98 discount rate. 31 Recorded any necessary adjusting entry(o). 2022 Sept. 1 Paid the commercial paper at maturity. Required: Prepare the appropriate journal entries through the maturity of each liability. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.)