Help Exercise 13-3 Short-term notes [LO13-2] The following selected transactions relate to liabilities of United Insulation Corporation. United's fiscal year ends on December 31 2018 Dan. 13 Negotiated a revolving credit agreement with Parish Bank that can be renewed annually upon bans Feb. 1 Arranged a three-month bank loan of $7.2 million with Parish Bank under the line of credit May 1 Paid the 7% note at maturity. Dec. 1 Supported by the credit line, issued $16.9 million of commercial paper on a nine-month note approval. The amount available under the line of credit is $29.5 million at the bank's prine rate agreement. Interest at the prime rate of 7% was payable at maturity. Interest was discounted at issuance at a 6% discount rate. 31 Recorded any necessary adjusting entry(s) 2019 Sept. 1 Paid the commercial paper at maturity. Required Prepare the appropriate journal entries through the maturity of each liabil transacti answers in whole dollars.) ity 2018 and 2019. (If no entry is required for a on/event, select "No journel entry required" in the first account field. Do not round intermediate calculations. Enter your transaction list