Problem 11-3A 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. 24 points Common stock, $12 par value Paid-in capital in excess of par value, common stock Betained earnings $ 420.000 80,000 340,000 eBook In the fourth quarter, the following entries related to its equity are recorded. Credit Date Oct. 2 General Journal Betained Earnings Common Dividend Payable Debit 70,000 Ask 70,000 Oct. 25 Common Dividend Payable Cash 70,000 70,000 Print Oct. 31 67,000 Betained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 32,000 35,000 References Nov. 5 Common Stock Dividend Distributable Common Stock, $12 Par Value 32,000 32,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income 3mary Betained Earnings 230,000 230,000 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 Sep. 30 Beg Bal. $ 420,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ $ $ 80.000 340,000 340,000 $ 0 $ 0 0 $ 0 $ 0 $ 0