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D ok nt nces Common stock 12 par value Paid in capital in excess of...

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D ok nt nces Common stock 12 par value Paid in capital in excess of par value common stock Retained earnings In the fourth quarter the following entries related to its equity are recorded Date October 2 October 25 October 31 November 5 December 1 December 31 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash Retained Earnings Common Stock Dividend Distributable Paid In Capital in Excess of Par Value Common Stock Common Stock Dividend Distributable Common Stock 12 Par Value Memo Change the title of the common stock account to reflect the new par value of 4 Income Summary Retained Earnings Common stock Common stock dividend distributable Paid in capital in excess of par common stock Retained earnings September 30 Beginning Balance 480 000 90 000 360 000 Required 2 Complete the following table showing the equity account balances at each indicated date 480 000 90 000 360 000 Debit 80 000 80 000 67 000 32 000 220 000 Credit 80 000 80 000 32 000 35 000 32 000 220 000 October 2 October 25 October 31 November 5 December 1 Check my December 31

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