Problem 13-3A Equity analysis-Journal entries and account balances LO P2 At September 30, the end of Being 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 80,000 380,00 In the fourth quarter, the following entries related to its equity are recorded. Date Oct. 2 Credit General Journal Retained Earnings Common Dividend Payable Debit 80,000 89, eee se, eee Oct. 25 Common Dividend Payable Cash 80,000 63, eee Oct. 31 Retained Sarnings Common Stock Dividend Distributable Paid In Capital in Excess of Par Value, Common Stock 39,800 33,00 Nov. 5 30,000 Common Stock Dividend Distributable Common Stock, $14 Par Value 30,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. 298,888 Dec. 31 Income Summary Retained Earnings 200.000 Required: 2. Complete the following table showing the equity account balances at each indicated date Sap. 30 Bo Bai Oct 2 Oct 25 Oct 31 Nov.5 D.1 Dec.31 420.000