Check my work At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported n stock, $12 par value 6 points Commo Paid-in capital in excess of par value, common stock Retained earnings $420,000 110,000 380,000 eBook In the fourth quarter, the following entries related to its equity are recorded: Print Date oct. 2 Retained Earnings General Journal Debit 60,000 Credit Common Dividend Payable 60,000 oct. 25 Common Dividend Payable 60,000 Cash 60,000 oct. 31 Retained Earnings 95,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 46,000 49,000 Nov. 5 Common Stock Dividend Distributable 46,000 Common Stock, $12 Par Value 46,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4 Dec. 31 Income Summary 300,000 Retained Earnings 300,000 Mc Graw KPrev 8 of 8 Next