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At September 30, the end of Beijing Companys third quarter, the following stockholders equity accounts are reported.

Common stock, $12 par value	$	300,000
Paid-in capital in excess of par value, common stock		100,000
Retained earnings		340,000

In the fourth quarter, the following entries related to its equity are recorded: Date Oct. 2 Credit General Journal Retained Earnings Common Dividend Payable 40,000 40,000 Oct. 25 Common Dividend Payable Cash 40,000 40,000 Oct. 31 67,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 32,000 35,000 Nov. 5 32,000 Common Stock Dividend Distributable Common Stock, $12 Par Value 32,000 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. Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Dec. 1 Dec.31 Nov. 5 $ 32,000 32,000 40,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity 32,000 35,000 67,000 134,000 40,000 40,000 [ 0 260,000 260,000 $ $ 40,000 $ $ 64,000 $ $