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

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Accounting

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

Common stock, $14 par value $ 300,000
Paid-in capital in excess of par value, common stock 100,000
Retained earnings 300,000

In the fourth quarter, the following entries related to its equity are recorded.

Date General Journal Debit Credit
October 2 Retained Earnings 60,000
Common Dividend Payable 60,000
October 25 Common Dividend Payable 60,000
Cash 60,000
October 31 Retained Earnings 79,000
Common Stock Dividend Distributable 38,000
Paid-In Capital in Excess of Par Value, Common Stock 41,000
November 5 Common Stock Dividend Distributable 38,000
Common Stock, $14 Par Value 38,000
December 1 MemoChange the title of the common stock
account to reflect the new par value of $4.
December 31 Income Summary 280,000
Retained Earnings 280,000

Required:

2. Complete the following table showing the equity account balances at each indicated date.

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