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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	$	360,000
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	General Journal	Debit	Credit
Oct. 2	Retained Earnings	50,000
	Common Dividend Payable		50,000
Oct. 25	Common Dividend Payable	50,000
	Cash		50,000
Oct. 31	Retained Earnings	67,000
	Common Stock Dividend Distributable		32,000
	Paid-In Capital in Excess of Par Value, Common Stock		35,000
Nov. 5	Common Stock Dividend Distributable	32,000
	Common Stock, $12 Par Value		32,000
Dec. 1	MemoChange the title of the common stock account to reflect the new par value of $4.
Dec. 31	Income Summary	280,000
	Retained Earnings		280,000

Required:
2.	Complete the following table showing the equity account balances at each indicated date (include the balances from September 30).

	Oct. 2	Oct. 25	Oct. 31	Nov. 5	Dec. 1	Dec. 31
Common stock
Common stock dividend distributable
Paid-in capital in excess of par
Retained earnings
Total equity

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