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

Common stock, $10 par value	$	300,000
Paid-in capital in excess of par value, common stock		90,000
Retained earnings		300,000

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

Date	General Journal	Debit	Credit
Oct. 2	Retained Earnings	70,000
	Common Dividend Payable		70,000
Oct. 25	Common Dividend Payable	70,000
	Cash		70,000
Oct. 31	Retained Earnings	67,000
	Common Stock Dividend Distributable		32,000
	Paid-In Capital in Excess of Par Value, Common Stock		35,000
Nov. 5	Common Stock Dividend Distributable	32,000
	Common Stock, $10 Par Value		32,000
Dec. 1	MemoChange the title of the common stock
	account to reflect the new par value of $4.
Dec. 31	Income Summary	240,000
	Retained Earnings		240,000

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

Det. 25 Common Divicand Payable Cash 70,000 Oct. 31 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 67,000 32,000 35,000 Nov. 5 Common Stock Dividend Distributable Common Stock, $10 Par Value 32,000 32,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary Retained Earnings 240.000 240,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Sep. 30 Beg. Bal. 300,000 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity 300,000 690,000 QmMaaaa