Problem 11-3A Equity analysisjournal 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 $ 420,000 90,000 380, eee In the fourth quarter, the following entries related to its equity are recorded. Credit Date Oct. 2 Debit 5e,eee General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash 50,eee Oct. 25 50, eee 50, see Oct. 31 79, eee Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 38,000 41,000 Nov. 5 38, see 38,eee Common Stock Dividend Distributable Common Stock, $12 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 1 Dec. 31 240, see Income Summary Retained Earnings 240, eee Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Sep. 30 Beg. Bal. S 420,000 Oct. 31 Nov. 5 Dec. 1 Dec.31 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity S 90.000 S 380,000 890,000 S s 0 0 s 0 s 01 S 0 $