2 At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $ 360,000 90,000 320,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 General Journal Debit Credit Retained Earnings 60,000 Common Dividend Payable 60,000 October 25 Common Dividend Payable 60,000 Cash 60,000 October 31 Retained Earnings 75,000 Common Stock Dividend Distributable 36,000 November 5 Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable 39,000 36,000 Common Stock, $12 Par Value 36,000 December 1 Memo Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary Retained Earnings 210,000 210,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity September 30 Beginning October 2 October 25 October 31 November 5 December 1 December 31 Balance $ 360,000 0 90,000 320,000 $ 770,000 $ 0 S 0 $ 0 $ 0 $ 0 $ 0