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

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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 $480,000 110,000 320,000 In the fourth quarter, the following entries related to its equity are recorded. Debit Credit Date General Journal Retained Earn ings 50,000 Oct. 2 Common Dividend Payable 50,000 Common Dividend Payable 50,000 Oct. 25 Cash 50,000 Retained Earnings Oct. 31 95,000 Common Stock Dividend Distributable 46,000 49,000 Paid-In Capital in Excess of Par Value, Common Stock Nov. 5 Common Stock Dividend Distributable 46,000 46,000 Common Stock, $12 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4 Dec. 1 Income Summary Retained Earnings Dec. 31 250,000 250,000 Required: 2. Complete the following table showing the equity account balances at each indicated date

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