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		110,000
Retained earnings		360,000

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

Date	General Journal	Debit	Credit
Oct. 2	Retained Earnings	40,000
	Common Dividend Payable		40,000
Oct. 25	Common Dividend Payable	40,000
	Cash		40,000
Oct. 31	Retained Earnings	99,000
	Common Stock Dividend Distributable		48,000
	Paid-In Capital in Excess of Par Value, Common Stock		51,000
Nov. 5	Common Stock Dividend Distributable	48,000
	Common Stock, $12 Par Value		48,000
Dec. 1	MemoChange the title of the common stock
	account to reflect the new par value of $4.
Dec. 31	Income Summary	200,000
	Retained Earnings		200,000

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

Sep. 30 Beg. Bal.	Oct. 2	Oct. 25	Oct. 31	Nov. 5	Dec. 1	Dec.31
Common stock	$360,000	$360,000	$360,000	$360,000	$408,000	$408,000	$408,000
Common stock dividend distributable				48,000
Paid-in capital in excess of par, common stock	$110,000	110,000
Retained earnings	$360,000
Total equity	$830,000	$470,000	$360,000	$408,000	$408,000	$408,000	$408,000