At September $30,$ the end of Beijing Company$$s third quarter, the following stockholders$$ equity accounts are reported.

Common stock, $$10$ par value $ $360,000$

Paid$-$in capital in excess of par value, common stock $110,000$

Retained earnings $320,000$

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

Date General Journal Debit Credit

October $2$ Retained Earnings $40,000$

Common Dividend Payable $40,000$

October $25$ Common Dividend Payable $40,000$

Cash $40,000$

October $31$ Retained Earnings $87,000$

Common Stock Dividend Distributable $42,000$

Paid$-$In Capital in Excess of Par Value, Common Stock $45,000$

November $5$ Common Stock Dividend Distributable $42,000$

Common Stock, $$10$ Par Value $42,000$

December $1$ Memo$$Change the title of the common stock

account to reflect the new par value of $$4.$

December $31$ Income Summary $280,000$

Retained Earnings $280,000$

Required:

$2.$ Complete the following table showing the equity account balances at each indicated date.$\backslash$table$[[$Common stock,$\backslash$table$[[$September $30],[$Beginning$],[$Balance$]],$October $2,$October $25,$October $31,$November $5,$December $1,$December $31],[$$$,360,000],[$Common stock dividend distributable$],[$Paid$-$in capital in excess of par, common stock,$$,110,000,,,,,,],[$Retained earnings,$$,320,000,,,,,,],[$Total equity,$$,790,000,,,,,,]]$