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.