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At September 30, the end of Beljing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $14 par value Paid-in capital in excess of par value, common stock Retained earnings $ 420,000 100,000 320,800 In the fourth quarter, the following entries related to its equity are recorded: Date Oct. 2 General Journal Debit 80,000 Credit Retained Earnings Common Dividend Payable 80,000 Oct. 25 Common Dividend Payable 80,000 Cash 80,800 Oct. 31 Retained Earnings 75,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 36,000 39,000 Nov. 5 Common Stock Dividend Distributable 36,000 Common Stock, $14 Par Value 36,800 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary 280,800 Retained Earnings 280,800 Required: 2. Complete the fellowing table showinq the equity account balances at each indicated date