Coronado Ltd. issued 9,200, $5 cumulative preferred shares at $66 each and 17,250 common shares at $30 each at the beginning of 2022. Each preferred share is convertible into two common shares. The appropriate preferred share dividend was declared and paid in 2022. During the years 2023 and 2024, the following transactions affected Coronado's shareholders' equity accounts: 2023 Jan. 10 2024 Jan. 10 Mar. 1 Declared and paid $13,800 of annual dividends to preferred shareholders. Declared and paid annual dividend to preferred shareholders and a $4,600 dividend to common shareholders. The preferred shares were converted into common shares. Journalize each of the 2023 and 2024 transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles 2023 2024 Debit Credit