Help ework Saved 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 $488,8e 80,800 348,800 In the fourth quarter, the following entries related to its equity are recorded: General Journa Date 78,800 Oct. 2 Retained Earnings Oct. 25 Common Dividend Payable Oct. 31 Retained Earnings 70,000 Common Dividend Payable 70,000 78,000 Cash 67,600 32,680 35,000 Common Stock Dividend Distributabl Paid-In Capital in Excess of Par Value, Common Stock 32,000 52,00 Common Stock Dividend Distributable Nov. 5 32,880 Common Stock, $12 Pan Value Memo-Change the title of the common stock Dec. 1 account to reflect the new par value of $4. Next