-31. 2016 be class 5. 20192 notes 100-3 Based for he . IN 9 September 30 October 31 January The following selected transactions relmo to liabilities of United Iwulion Corporation United stical Year en on December 31 Requiredi Prepare the appropriate jumal entries through the maturity of each Wahility 2018 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 credh is $20 million at the bank's prime rate Feb. 1 Arranged a three month bank loan of $5 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 $10 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 2019 Sept. 1 Pald the commercial paper at maturity, carn vacation time at the rate of Ilur per 40-hour work period. The if employment terminates). During om