At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. bints Common stock, $14 par value Paid-in capital in excess of par value, common stock Retained earnings $ 420,000 100,000 360,000 In the fourth quarter, the following entries related to its equity are recorded. eBook Credit Date Oct. 2 General Journal Retained Earnings Common Dividend Payable Debit 40,000 40,000 Print Oct. 25 Common Dividend Payable Cash 40,000 40,000 References Oct. 31 95,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 46,000 49,000 Nov. 5 46,000 Common Stock Dividend Distributable Common Stock, $14 Par Value 46,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary Retained Earnings 300,000 300,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Sep. 30 Beg. Bal. 420,000 $ Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ $ $ 100,000 360,000 880,000