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

Common stock, $$12$ par value $ $360,000$

Paid$-$in capital in excess of par value, common stock $90,000$

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 $60,000$

Common Dividend Payable $60,000$

October $25$ Common Dividend Payable $60,000$

Cash $60,000$

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, $$12$ Par Value $36,000$

December $1$ MemoChange the title of the common stock

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

December $31$ Income Summary $210,000$

Retained Earnings $210,000$

Required:

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