You will find that the main Beats hit nearly perfectly with most books. Opening image, theme, point of no return, mid point, and closing image.
NOTE: 2 page spread counts as one page/beat of storytelling.
PAGE 1 Opening image. This sets the tone for the issue. Typically a splash page with an element of suspense that makes you want to turn the page and foreshadows the issues main conflict.
PAGE 2 Theme Stated.Comics by the good writers will always state the books theme on page 2.

Page 3 Big Bad News/Inciting incident

News is delivered or an event requiring action has occurred.

Towards the end of page 3 the tangible goal is recognized.

page 5 end act 1. Point of no return.

page 6 is B story.

Typically the background story is explored here, bringing the reader up to speed on the details necessary to appreciate the weight of the A story.

11-15 bad guys closing in.

(if 22 page book.) Page 11. Turning point/mid point. Small action changes characters reaction to world around them or The heroes arrive/the bad guys arrive. Also the “BIG REVEAL.” See PLANETARY.

TESTING (typically at the beginning of movies, in comics usually during big fight sequence but can float.): Old methods of dealing with problems fail. Protagonist must try new methods.

Page 15 is BIG PIT.

Things look bleak.

Page 17 is rock bottom/epiphany end act 2 start act 3.

Shit just got real. Protagonist cannot see any way out or an important event has occurred.

page 18 or NEW WORLD ORDER begins.

The new norm after the end of act 2.

CLOSING IMAGE last page.

Examples of a movie beatsheet: