Coronado Ltd. issues 8,400, $4 cumulative preferred shares at $65 each and 15,000 common shares at $30 each at the beginning of 2019. Each preferred share is convertible into two common shares. During the years 2020 and 2021, the following transactions affected Coronado's shareholders' equity accounts: 2020 10 Paid $14,000 of annual dividends to preferred shareholders. Jan. 2021 Jan. Mar. 10 1 Paid annual dividend to preferred shareholders and a $3.900 dividend to common shareholders. The preferred shares were converted into common shares. Journalize each of the 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 for the amounts.) Account Titles and Explanation Debit Credit Date 2020 Jan. 10 (To record preferred share dividend.) (To record preferred share dividend.) Account Titles and Explanation Debit Credit Date 2021 Jan. 10 (To record common and preferred share dividends.) Mar. 1 (To record conversion of shares.)