At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. $ 480,000 110,000 340,000 Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings In the fourth quarter, the following entries related to its equity are recorded. Date October 2 October 25 October 31 November 5 December 1 December 31 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Common Stock, $12 Par Value Memo Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity September 30 Beginning Balance Required: 2. Complete the following table showing the equity account balances at each indicated date. $ S $ S 480,000 110,000 340,000 930 000 Debit 60,000 60,000 75,000 October 2 36,000 270,000 Credit 60,000 60,000 36,000 39,000 36,000 270,000 October 25 October 31 November 5 December 1 December 31

In the fourth quartet, the following entries ielated to its equity are recorded Required: 2. Complete the following table showing the equity account balances at each indicated date