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

Common stock, $14 par value	$ 360,000
Paid-in capital in excess of par value, common stock	80,000
Retained earnings	380,000

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

Date	General Journal	Debit	Credit
October 2	Retained Earnings	60,000
	Common Dividend Payable		60,000
October 25	Common Dividend Payable	60,000
	Cash		60,000
October 31	Retained Earnings	67,000
	Common Stock Dividend Distributable		32,000
	Paid-In Capital in Excess of Par Value, Common Stock		35,000
November 5	Common Stock Dividend Distributable	32,000
	Common Stock, $14 Par Value		32,000
December 1	MemoChange the title of the common stock
	account to reflect the new par value of $4.
December 31	Income Summary	230,000
	Retained Earnings		230,000

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

Answer is complete but not entirely correct.

	September 30 Beginning Balance	October 2	October 25	October 31	November 5	December 1	December 31
Common stock	$360,000	$360,000t	$360,000	$360,000
Common stock dividend distributable		0	0		0	0	0
Paid-in capital in excess of par, common stock	$80,000	80,000	80,000
Retained earnings	$380,000
Total equity	820000