Answer Happy

At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $360,000 100,000 360,000 In the fourth quarter, the following entries related to its equity are recorded. General Journal Credit Date October 2 Retained Earnings Debit 70,000 Common Dividend Payable 70,000 October 25 70,000 Common Dividend Payable Cash 70,000 October 31 Retained Earnings. 99,000 Common Stock Dividend Distributable 48,000 51,000 Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable November 5 48,000 Common Stock, $10 Par Value 48,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary December 31 200,000 Retained Earnings. 200,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. September 30 Beginning Balance October 2 October 25 October 31 Common stock $ Common stock dividend distributable $ Paid-in capital in excess of par, common stock Retained earnings $ Total equity $ 360,000 100,000 360,000 820,000 November 5 December 1 December 31