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At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value $ 300,000 Paid-in capital in excess of par value, common stock 110,000 Retained earnings 360,000 In the fourth quarter, the following entries related to its equity are recorded. Credit Date October 2 Debit 50,000 50,000 October 25 50,000 50,000 63,000 October 31 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Common Stock, 12 Value Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings 30,000 33,000 November 5 30,000 30,000 December 1 December 31 220,000 220.000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Required: 2. Complete the following table showing the equity account balances at each indicated date. November 5 December 1 December 31 September 30 Beginning October 2 October 25 October 31 Balance $ 300,000 $300,000 $ 300,000 $ 300,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained Gaming Total equity $ $ $ 110,000 360,000 770,000 $ 300,000 $ 300,000 $ 300,000 $ ols 05