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

Common stock, $12 par value $480,000

Paid-in capital in excess of par value, common stock 90,000

Retained earnings 340, 000

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

Required:

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

LOOK AT THE PICTURES PLEASE!!!

At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $480,000 90,000 340,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 General Journal Debit Credit Retained Earnings 60,000 Common Dividend Payable 60,000 October 25 Common Dividend Payable 60,000 Cash 60,000 October 31 Retained Earnings 95,000 Common Stock Dividend Distributable 46,000 November 5 Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable, Common Stock, $12 Par Value 49,000 46,000 46,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 290,000 Retained Earnings 290,000 Required: 2. Complete the following table showing the equity account balances at each indicated date.