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Problem 13-3A Equity analysis-journal entries and account balances LO P2 At September 30, the end of Beijing Companys third

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Beijing Company
Dates Sept. 30 Beg. Bal. Oct-02 Oct-25 Oct-31 Nov-05 Dec-01 Dec-31
Common Stock $4,80,000 $4,80,000 $4,80,000 $4,80,000 $5,12,000 $5,12,000 $5,12,000
Common stock Dividend distributable $0 $0 $0 $32,000 $0 $0 $0
Paid in capital in excess of par-common stock $80,000 $80,000 $80,000 $1,15,000 $1,15,000 $1,15,000 $1,15,000
Retained earnings $3,20,000 $2,60,000 $2,60,000 $1,93,000 $1,93,000 $1,93,000 $4,53,000
Total equity $8,80,000 $8,20,000 $8,20,000 $8,20,000 $8,20,000 $8,20,000 $10,80,000

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