At September 30, the end of Beijing Companys third quarter, the following stockholders equity accounts are reported. Common stock, $12 par value $ 360,000 Paid-in capital in excess of par value, common stock 120,000 Retained earnings 320,000 In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Debit Credit October 2 Retained Earnings 50,000 Common Dividend Payable 50,000 October 25 Common Dividend Payable 50,000 Cash 50,000 October 31 Retained Earnings 79,000 Common Stock Dividend Distributable 38,000 Paid-In Capital in Excess of Par Value, Common Stock 41,000 November 5 Common Stock Dividend Distributable 38,000 Common Stock, $12 Par Value 38,000 December 1 MemoChange the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 270,000 Retained Earnings 270,000 Required: 2. Complete the following table showing the equity account balances at each indicated date.

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

Common stock, $12 par value	$ 360,000
Paid-in capital in excess of par value, common stock	120,000
Retained earnings	320,000

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

Date	General Journal	Debit	Credit
October 2	Retained Earnings	50,000
	Common Dividend Payable		50,000
October 25	Common Dividend Payable	50,000
	Cash		50,000
October 31	Retained Earnings	79,000
	Common Stock Dividend Distributable		38,000
	Paid-In Capital in Excess of Par Value, Common Stock		41,000
November 5	Common Stock Dividend Distributable	38,000
	Common Stock, $12 Par Value		38,000
December 1	MemoChange the title of the common stock
	account to reflect the new par value of $4.
December 31	Income Summary	270,000
	Retained Earnings		270,000

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