3 At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported 1.53 points Common stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $360,000 90,000 320,000 Skipped In the fourth quarter, the following entries related to its equity are recorded Date Oct. 2 Retained Earnings Debit 60,000 General Journal Credit eBook Common Dividend Payable 60,000 Oct. 25 Common Dividend Payable 60,000 Cash 60,000 Print Oct. 31 Retained Earnings 95,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 46, 000 49,000 References Nov. 5 Common Stock Dividend Distributable 46,000 Common Stock, $10 Par Value 46,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4 Dec. 31 Income Summary 220,000 Retained Earnings 220,000 Required 2. Complete the following table showing the equity account balances at each indicated date Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity