Return to question 6 At September 30, the end of Beijing Company's third quarter, the following stockholders equity accounts are reported. Common stock, $12 par value Paid-in capital in excess of par value, common tock Retained earnings $300,086 90,000 346,606 points In the fourth quarter, the following entries related to its equity are recorded. General Journal Date Oct. 2 Retained Earnings Debit Credit 50,000 Common Dividend Payable 58,80e Oct. 25 Common Dividend Payable 50,800 Cash 50,000 Oct. 31 Retained Earnings 91,900 Common Stock Dividend Distributable 44.00e Paid-In Capital in Excess of Par Value, Common Stock 47,000 Nov. 5 Common Stock Dividend Distributable 44,000 Common Stock, $12 Par Value 44,800 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4 Dec. 31 Income Summary 248,800 Retained Farnings Hil