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, $14 par value Paid-in capital in excess of par value, common stock Retained earnings $420,000 90,000 300,000 In the fourth quarter, the following entries related to its equity are recorded. Credit Date Oct. 2 Debit 50,000 50,000 Oct. 25 50,000 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 50,000 Oct. 31 83,000 40,000 43,000 Nov. 5 40,000 Common Stock Dividend Distributable Common Stock, $14 Par Value 40,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 200,000 Income Summary Retained Earnings 200,000 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. Bat. $ 420,000 Common stock Common stock dividend distributable Pald.in capital in excess of par, common stock Retained earnings Total equity $ $ 90,000 300.000 810,000 $ $ 05 0 $ os ols 0 $ 0