The following selected transactions relate to llabilities of United Insulation Corporation. United's fiscal year ends on December 31. 2024 January 13 Negotiated a revolving credit agreement with Parish Bank that can be reneved annually upon bank approval. The amount available under the line of credit is $27.8 million at the bank's prime rate. February 1 Arranged a three-month bank loan of $6.2 million with Parish Bank under the Iine of credit agreemer Interest at the prime rate of 13% was payable at maturity. May 1 Paid the 13\% note at maturity. December 1 Supported by the credit line, issued $14.9 million of commercial paper on a nine-month note. Interi was discounted at issuance at a 12% discount rate. December 31 Recorded any necessary adjusting entry(s). 2025 September 1 paid the commercial paper at maturity. Required: Prepare the appropliate journal entries through the maturity of each llability. Note: Do not round intermedlate calculations. If no entry is required for a transactlon/event, select "No Journa entry required" in the first account fleld. Enter your answers in whole dollars