Equity analysis-journal entries and account balances LO P2

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

Common stock, $12 par value	$	360,000
Paid-in capital in excess of par value, common stock		90,000
Retained earnings		320,000

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

Date	General Journal	Debit	Credit
Oct. 2	Retained Earnings	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		36,000
	Paid-In Capital in Excess of Par Value, Common Stock		39,000
Nov. 5	Common Stock Dividend Distributable	36,000
	Common Stock, $12 Par Value		36,000
Dec. 1	MemoChange 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:
2.	Complete the following table showing the equity account balances at each indicated date.