Enter the beginning balances, and post the entries to the stockholders' equity accounts. (Use T-accounts.) (Note: Open additional stockholders' equity accounts as needed.) (Post entries in the order of journal entries presented in the previous part. Select the date for closing balances even in case of zero balance.) Jan. 1 Bal. July 31 1,300,000 130,000 Common Stock Dec. 31 Bal. 1,430,000 Retained Earnings Feb. 1 65,000 July 1 195,000 Dec. 31 Bal. Paid-in Capital in Excess of Par-Common Stock Jan. 1 Bal. July 1 Dec. 31 Bal. July 1 209,000 65,000 274,000 Common Stock Dividends Distributable 130,000 Dec. 31 Bal. 130,000 Feb. 1 Dec. 1 Dec. 31 Bal. July 1 Dec. 31 Bal. Cash Dividends Stock Dividends