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 S 480,000 120,000 300,000 In the fourth quarter, the tollowing entries related to its equity are recorded Date General Journal Debit Credit 40,000 Oct 2 Retained Earnings Oct 25 Common Dividend Payable Oct. 31 Retained Earnings Common Dividend Payable 40,000 40,000 Cash 40,000 79,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 38,000 1,000 8,000 5 Common Stock Dividend Distributable 1 Memo-Change the title of the common stock account to reflect the new par 31 Income Summary Nov. Common Stock, $12 Par Value 38,000 Dec. value of $4 250,000 Dec. 250,000 Retained Earnings Required: 2. Complete the following table showing the equity account balances at each indicated date. Dec.31 Oct. 2 Oct. 25 Oct. 31 Nov. 5Dec. 1 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity