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

Common stock, $$14$ par value $ $360,000$

Paid$-$in capital in excess of par value, common stock $120,000$

Retained earnings $340,000$

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

Date General Journal Debit Credit

October $2$ Retained Earnings $70,000$

Common Dividend Payable $70,000$

October $25$ Common Dividend Payable $70,000$

Cash $70,000$

October $31$ Retained Earnings $75,000$

Common Stock Dividend Distributable $36,000$

Paid$-$In Capital in Excess of Par Value, Common Stock $39,000$

November $5$ Common Stock Dividend Distributable $36,000$

Common Stock, $$14$ 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 $240,000$

Retained Earnings $240,000$

Required:

$2.$ Complete the following table showing the equity account balances at each indicated date.