Problem 11-3A Equity analysisjournal 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, $10 par value $ 360,000 Paid-in capital in excess of par value, common stock 110,000 Retained earnings 400,000 In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Debit Credit Oct. 2 Retained Earnings 80,000 Common Dividend Payable 80,000 Oct. 25 Common Dividend Payable 80,000 Cash 80,000 Oct. 31 Retained Earnings 95,000 Common Stock Dividend Distributable 46,000 Paid-In Capital in Excess of Par Value, Common Stock 49,000 Nov. 5 Common Stock Dividend Distributable 46,000 Common Stock, $10 Par Value 46,000 Dec. 1 MemoChange the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary 230,000 Retained Earnings 230,000 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. Answer is not complete. Sep. 30 Beg. Bal. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Common stock $ 360,000 $ 360,000 0 Common stock dividend distributable $ Paid-in capital in excess of par, common stock Retained earnings 110,000 400,000 110,000 400,000 $ $ 360,000 $406,000 $ 406,000 360,000 406,000 0 46,000 0 0 0 110,000 159,000 159,000 159,000 159,000 400,000 X 305,000 X 305,000 X 305,000 X $ $ 870,000 $ 565,000 $870,000 870,000 870,000 $ Total equity $ 870,000 870,000 Problem 1.3 outy analysis-journables and cont balances LO P2