The following selected transactions relate to liabilities of United Insulation Corporation United's fiscal year ends on December 31 2021 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 $25.0 million at the bank's prime rate. Feb. 1 Arranged a three-nonth bank loan of $7.4 million with Parish Bank under the line of credit agreement. Interest at the prime rate of 12% was payable at maturity. May 1 Paid the 12% note at maturity. Dec. 1 Supported by the credit line, issued $12.0 million of commercial paper on a nine-month note. Interest was discounted at issuance at a 11% discount rate. 31 Recorded any necessary adjusting entry(5). 2022 Sept. 1 paid the commercial paper at maturity. Required: Prepare the appropriate journal entries through the maturity of each liability. (If no entry is required for transaction/event, select "No Journal entry required in the first account field. Do not round Intermediate calculations. Enter your answers in whole dollars.) View transaction list Journal entry worksheet 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. Notes Entet debits before credits. General Journal Debit Credit Date Jan 13, 2021 Record entry Clear entry View general journal