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 $300,000 120,000 380,000 In the fourth quarter, the following entries related to its equity are recorded Debit 60,000 Date General Journal Credit Oct. 2 Retained Earnings Common Dividend Payable 60,000 Oct. 25 Common Dividend Payable 60,000 Cash 60,000 Oct. 31 Retained Earnings 95,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 46,000 49,000 Nov. 5 Common Stock Dividend Distributable 46,000 Common Stock, $12 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 250,000 Retained Earnings 250,000 Required: 2. Complete the following table showing the equity account balances at each indicated date Answer is not complete. Nov. 5 Dec. 1 Dec.31 Oct. 2 300,000 20,000 Oct. 25 Oct. 31 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity (60,000) 3 360,000