Assume that at December 31, 2013 (end of the accounting period), Pace Design reported a net income of $9,000, and paid dividends of $4,000. Goodwill has not been impaired. Prepare the entries WestCo would record. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan). Please make sure your final answer(s) are accurate to 2 decimal places.