Problem 13-4A Pro Com Ltd. Issues 8,100, $6 cumulative preferred shares (convertible into two common shares aplece) at $62, and 15,000 common shares (at $30 each) at the beginning of 2012. During the years 2013 and 2014, the following transactions affected Pro Com's shareholders' equity accounts: 2013 Jan. 10 Paid $13,000 of annual dividends to preferred shareholders. 2014 Jan. 10 Paid annual dividend to preferred shareholders and a $3,700 dividend to common shareholders. Mar. 1 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 o for the amounts.) Debit Date Account Titles and Explanation 2013 Jan. 10 Debit Credit Date Account Titles and Explanation 2014 Jan. 10 Version 4.24.19.4