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At September 30, the end of Beijing Company's third quarter, the following stockholders' equity acc reported. Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $420,000 100,000 320,000 In the fourth quarter, the following entries related to its equity are recorded. Debito Credit Date Oct. 2 General Journal Retained Earnings Common Dividend Payable 60,000 60,000 Oct. 25 Common Dividend Payable Cash 60,000 60,000 Oct. 31 95,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 46,000 49,000 Nov. 5 Common Stock Dividend Distributable Common Stock, $12 Par Value 46,000 46,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 240,000 Income Summary Retained Earnings 240,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Nov. 5 D. Sep. 30 Beg. Bal. $ 420,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ | $ $ 100,000 320,000 840,000 quity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Nov. 5 Dec. Dec. 1 Depo 420,000 Dec.31 Dec.31 $ $ 100,000 320,000 840,000 $