Problem 13-3A (Algo) 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. Common stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $ 300,000 110,000 340,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 General Journal Debit Credit Retained Earnings 80,000 Common Dividend Payable 80,000 October 25 Common Dividend Payable 80,000 Cash 80,000 October 31 Retained Earnings 91,000 Common Stock Dividend Distributable 44,000 November 5 Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable 47,000 44,000 Common Stock, $10 Par Value 44,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary Retained Earnings 250,000 250,000 Required: 2. Complete the following table showing the equity account balances at each indicated date.