At September 30, the end of Bejing Company's third quarter, the following stockholders' equity accounts are reported. 34 nts Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $360,000 90,000 320,000 eBook Print References In the fourth quarter, the following entries related to its equity are recorded: Date oct. 2 Retained Earnings General Journal Debit Credit 60,000 Common Dividend Payable 60, 000 oct. 25 Common Dividend Payable 60, 000 Cash 60,000 Oct. 31 Retained Earnings 75,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 36, 000 39,000 Nov. 5 Common Stock Dividend Distributable 36,000 Common Stock, $12 Par Value 36, 000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary 210,000 Retained Earnings 210,000 Required