Chapter 11 Problems i Saved 3. At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. 1.66 points Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $ 300,000 110,000 380,000 In the fourth quarter, the following entries related to its equity are recorded. eBook Date Oct. 2 Credit General Journal Retained Earnings Common Dividend Payable Debit 70,000 70,000 Print Oct. 25 70,000 Common Dividend Payable Cash 70,000 Oct. 31 91,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 44,000 47,000 Nov. 5 44,000 Common Stock Dividend Distributable Common Stock, $12 Par Value 44,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 250,000 Income Summary Retained Earnings 250,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Nov.5 Der 1 Dec. 1 Dec.31 Sep. 30 Beg. Bal. 300,000 $ Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ $ $ 110,000 380,000 790,000