Saved Hel 1 At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. 8014451 Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $420,000 90,000 380,000 In the fourth quarter, the following entries related to its equity are recorded. eBook Date Oct. 2 Credit Debit 70,000 70,000 Oct. 25 70,000 70,000 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 Common Stock Dividend Distributable Common Stock, $12 Par Value Oct. 31 63,000 30,000 33,000 Nov. 5 30,000 30,000 Dec. 1 Memo Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings Dec. 31 260,000 260,000 Required: 2. Complete the following table showing the equity account balances at each indicated date (take into account the beginning balances from September 30). Oct. 2 Oct 25 Oct. 31 Sep 30 Beg. Bal $ 420,000 Nov. 5 Dec. 1 Dec.31 Com stock ME Grow Prex 1 of 3 Next > 1 Oct. 2 WA JUU Retained Earnings Common Dividend Payable 70,000 70,000 Oct. 25 Common Dividend Payable Cash 70,000 70,000 1:44:46 Oct. 31 63,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 30,000 33,000 Nov. 5 Common Stock Dividend Distributable Common Stock, $12 Par Value 30,000 30,000 Book Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary Retained Earnings 260,000 260,000 Required: 2. Complete the following table showing the equity account balances at each indicated date (take into account the beginning balances from September 30). Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec. 31 Sep 30 Beg. Bal. $ 420,000 0 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity 90,000 380,000 $ 890,000 $ 0 $ 0$ 0 $ 0 $ 0$ 0