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

Common stock, $$12$ par value

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

Retained earnings

$$360,000$

$90,000$

$320,000$

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

Required:

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