At September $30,$ the end of Beljing 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

$360,600$

$120,060$

$300,600$

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

$\backslash$table$[[$Date$,$General Journal,,Debit,Credit$],[,\backslash$table$[[$Retained Earnings$],[$Common Dividend Payable$]],,50,000,60,000],[$October $2,\backslash$table$[[$Common Dividend Payable$],[$Cash$]],,60,900,60,000],[\backslash$table$[[$October$]],\backslash$table$[[$Retained Earnings$],[$Common Stock Dividend Distributable$],[$Paid$-$In Capital in Excess of Pan Value.$]],$common stock,$83,6e,\backslash$table$[[40,000],[43,$ ace$]]],[,\backslash$table$[[$Common Stock Dividend Distributable$],[$Common Stock, $$12$ Par Value$]],,49,000,],[$December$,\backslash$table$[[$Memo$-$change the title of the common stock$],[$account to reflect the new par value of$]],,,],[$December$,\backslash$table$[[$Income Summary$],[$Retained Earnings$]],,266,060,260,006]]$

Requlred:

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

$\backslash$table$[[,\backslash$table$[[$September $30],[$Beginning$],[$Balance$]],$October $2,$October $25,$October $31,$November $5,$December $1,\backslash$table$[[$December$]]],[$Common stock,$8,300,000,,,,],[$Common stock dividend distributable$],[$Pald$-$in capital in excess of pan, common stock,$8,120,000,,,,,,],[$Retained earnings,$3,300,000,,,,,,],[$Tota $=$quity,$,720,600,,,,,,]]$