Check my work ok t At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings 360,000 90,000 320,000 In the fourth quarter, the following entries related to its equity are recorded. Date General Journal October 2 Retained Earnings. Debit. 60,000 Credit nces Common Dividend Payable 60,000 October 25 Common Dividend Payable 60,000 Cash 60,000 October 31 Retained Earnings: 75,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 36,000 39,000 November 5 Common Stock Dividend Distributable 36,000 Common Stock, $12 Par Value 36,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December Income Summary 31 Retained Earnings 210,000 210,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Return to question 1 Kinkaid Company was incorporated at the beginning of this year and had a number of transactions. The following journal entries impacted its stockholders' equity during its first year of operations. Transaction 4 points General Journal Debit Credit a. Cash 300,000 Common Stock, $25 Par Value 250,000 Paid-In Capital in Excess of Par Value, Common Stock 50,000 b. Organization Expenses 150,000 Common Stock, $25 Par Value 125,000 Paid-In Capital in Excess of Par Value, 25,000 Common Stock Cash. 43,000 Accounts Receivable 15,000 Building 81,500 Notes Payable 59,500 Common Stock, $25 Par Value 50,000 Paid-In Capital in Excess of Par Value, 30,000 Common Stock d. Cash 120,000 Common Stock, $25 Par Value 75,000 Paid-In Capital in Excess of Par Value, Common Stock 45,000 Required: 2. How many shares of common stock are outstanding at year-end? 3. What is the total paid-in capital at year-end? Answer is not complete. 2. Number of outstanding shares 150,000