As at September 30, the end of Excel Companys third quarter, the following shareholders equity accounts are reported.

Share capital-Ordinary, $12 par value	$	360,000
Share Premium - Ordinary		100,000
Retained earnings		360,000

In the fourth quarter, the following entries related to its equity are recorded.

Date	General Journal	Debit	Credit
Oct. 2	Retained Earnings	60,000
	Ordinary Dividend Payable		60,000
Oct. 25	Ordinary Dividend Payable	60,000
	Cash		60,000
Oct. 31	Cash	75,000
	Share CapitalOrdinary, $12 Par Value		36,000
	Share Premium - Ordinary		39,000
Dec. 1	MemoChange the title of the ordinary shares account to reflect the new par value of $4.
Dec. 31	Income Summary	280,000
	Retained Earnings		280,000

Required:

2.	Complete the following table showing the equity account balances at each indicated date (include the balances from September 30). (Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

		Oct. 2		Oct. 25		Oct. 31		Dec. 1		Dec. 31
Share Capital-Ordinary		$		$		$		$		$
Share Premium - Ordinary
Retained earnings
Total equity		$		$		$		$		$