At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are...

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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 stock Retained earnings $ 360,000 80,000 340,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 General Journal Debit Credit Retained Earnings 50,000 Common Dividend Payable 50,000 October 25 Common Dividend Payable 50,000 Cash 50,000 October 31 Retained Earnings 91,000 Common Stock Dividend Distributable 44,000 November 5 Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable 47,000 44,000 Common Stock, $12 Par Value 44,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 200,000 Retained Earnings 200,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. 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 stock Retained earnings $ 360,000 80,000 340,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 General Journal Debit Credit Retained Earnings 50,000 Common Dividend Payable 50,000 October 25 Common Dividend Payable 50,000 Cash 50,000 October 31 Retained Earnings 91,000 Common Stock Dividend Distributable 44,000 November 5 Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable 47,000 44,000 Common Stock, $12 Par Value 44,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 200,000 Retained Earnings 200,000 Required: 2. Complete the following table showing the equity account balances at each indicated date.