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Problem 13-3A Equity analysis-journal entries and account balances LO P2 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 80,000 380,000 In the fourth quarter, the following entries related to its equity are recorded. Date Credit Oct. 2 Debie . 70,000 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash 70,000 Oct. 25 70,000 70,000 Oct 31 83,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 40.000 43,000 Nov.5 Common Stock Dividend Distributable Common Stock, $12 Par Value 40,000 40,000 Dec. 1 Memo Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary Retained Earnings 210,000 210.000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Sop. 30 Beg Ball $ 360,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ $ 80,000 380,000 820,000 $ $ 0 $ 0 0 $ $ 0 0 $