At September $30,$ the end of Beijing 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 $90,000$

Retained earnings

$$360,000$

$90,000$

$320,000$

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

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$October $2,$Retained Earnings,,$40\mathrm{.}000],[$October $25,\backslash$table$[[$Common Dividend Payable$],[$Common Dividend Payable$]],40,000,],[,$Cash,,$40,000],[$October $31,\backslash$table$[[$Retained Earnings$],[$Common Stock Dividend Distributable$]],71,000,34,000],[$November $5,\backslash$table$[[$Paid$-$In Capital in Excess of Par Value, Common Stock$],[$Common Stock Dividend Distributable$],[$Common Stock, $$14$ Par Value$]],34,000,34,000],[$December $1,\backslash$table$[[$Memo$-$Change the title of the common stock$],[$account to reflect the new par value of $$4.]],,],[$December $31,\backslash$table$[[$Income Summary$],[$Retained Earnings$]],290,000,290,000]]$

Required:

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

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

$\backslash$table$[[$Common stock, $$14$ par value,$$360,000$