At September 30, the end of Beijing Companys third quarter, the following stockholders equity accounts are reported.

Common stock, $10 par value	$	420,000
Paid-in capital in excess of par value, common stock		100,000
Retained earnings		320,000

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

Date			General Journal	Debit	Credit
Oct.	2		Retained Earnings	60,000
			Common Dividend Payable		60,000
Oct.	25		Common Dividend Payable	60,000
			Cash		60,000
Oct.	31		Retained Earnings	63,000
			Common Stock Dividend Distributable		30,000
			Paid-In Capital in Excess of Par Value, Common Stock		33,000
Nov.	5		Common Stock Dividend Distributable	30,000
			Common Stock, $10 Par Value		30,000
Dec.	1		MemoChange the title of the common stock account to reflect the new par value of $4.
Dec.	31		Income Summary	240,000
			Retained Earnings		240,000

Required:

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