Problem 13-3A 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 Common stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $ 488,00e 108,000 360,000 In the fourth quarter, the following entries related to its equity are recorded: Date Oct. 2 General Journal Debit 6e,000 Credit 6e,000 60,000 6,000 99,000 4,000 51,000 Retained Earnings Common Dividend Payable Oct. 25 Common Dividend Payable Cash Oct. 31Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Nov. 5 Common Stock Dividend Distributable 48,000 Common Stock, $10 Par Value 48,000 Dec.1 Memo-Change the title of the common stock