At September $30,$ the end of Beijing Company's third quarter, the following stockholders' equity accounts are reporte

Common stock, $$12$ par value

Paid$-$in capital in excess of par value, common stock

$$360,000$

$80,000$

$340,000$

Retained earnings

In the fourth quarter, the following entries related to its equity are recorded.

Print

References

$\backslash$table$[[$Date$,,$General Journal,,Debit,Credit$],[$October$,2,$Retained Earnings,,$70,000,],[,,$Common Dividend Payable,,,$70,000],[$October $2,25,\backslash$table$[[$Common Dividend Payable$],[$Cash$]],,70,000,$A$,000],[$October $3,31,$Retained Earnings,,$79,000,],[,,$Common Stock Dividend Distributable,,,$38,000],[,,$Paid$-$In Capital in Excess of Par Value,,Common Stock,$38\mathrm{.}000,41,000],[$November$,5,\backslash$table$[[$Common Stock Dividend Distributable$],[$Common Stock, $$12$ Par Value$]],,,38,000],[$December$,1,\backslash$table$[[$Memo$-$Change the title of the common stock$],[$account to reflect the new par value of$]],$$$4.,,],[$December $3,31,\backslash$table$[[$Income Summary$],[$Retained Earnings$]],,220,000,220,000]]$

Required:

$2.$ Complete the following table showing the equity account balances at each indicated date.