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 $ 480,000 100,000 360,089 In the fourth quarter, the following entries related to its equity are recorded. Date Oct. 2 Credit Debit 70,000 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash 70,000 Oct. 25 70,000 70,000 Oct. 31 67,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 32,000 35,000 Nov. S 32,000 32,000 Common Stock Dividend Distributable Common Stock, 512 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 1 Dec. 31 290,000 Income Summary Retained Earnings 290,000 Required: 2. Complete the following table showing the equity account balances at each indicated date.