170 points Al September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported Common stock, $14 par value Paid-in capital in excess of par value, common stock Retained earnings $ 360,000 80,000 360,000 In the fourth quarter, the following entries related to its equity are recorded Debit 60,000 Date Oct. 2 Retained Earnings Oct 25 Common Dividend Payable Oct 31 Retained Earmings Common Dividend Payable 60,000 60,000 Cash 60,000 87,000 Common Stock Dividend Distributable 42,000 45,000 Nov. 5 Common Stock Dividend Distributable Dec. 1 Memo-Change the title of the common stock account to Dec. 31 Income Summary Paid-In Capital in Excess of Par Value, Common Stock Common Stock, $12 Par Value refect the new par value of $4. 42,000 42,000 240,000 Retained Earnings 240,000 2. Complete the following table showing the equity account balances at each indicated date (include the balances from September 30) (Leave no cells blank- be certain to enter "" wherever required.) Oct. 2 Oct 25 Oct. 31 Nov. 5 Dee. 1 s 360,000 $ 360,00os 360.000 Common stock Common stock dividend distributable Paid-in capital in excess of par Retained earnings Total equity 42.000 360,000 $ 360,000$ 402,000 01$ F1
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