The following selected transactions relate to liabilities of United Insulation Corporation. United's fiscal year ends on Decembe 31. 2024 January 13 Negotiated a revolving credit agreement with Parish Bank that can be renewed annually upen bank approval. The anount available under the line of credit is $25.8 million at the bank's prime rate. February 1 Arranged a three-month bank loan of $4.2million with Parish Bank under the line of credit. agreenent. Interest at the prine rate of 144 was payable at maturity. May 1 Paid the 14% note at naturity. December 1 Supported by the credit line, issued $15.9 nillion of commercial paper on a nine-nonth note. Interest was discounted at issuance at a 13k discount rate. December 31 Recorded any necessary adjusting entry(s). 2025 Septenber 1 Paid the connercial paper at maturity. Required: Prepare the appropriate journal entries through the maturity of each liability. Note: 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. Journal entry worksheet 4567 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 $25.0 million at the bank's prime rate. Note: Enter debits before credits