At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $14 par value Paid-in capital in excess of par value, common stock Retained earnings $420,000 80,000 300,000 Credit In the fourth quarter, the following entries related to its equity are recorded. General Journal Retained Earnings Common Dividend Payable Oct. 25 Common Dividend Payable Date Oct. 2 Debit 50,000 50,000 50,000 Cash 50,000 Oct. 31 95,000 46,000 49,000 Nov. 5 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Common Stock, $14 Par Value Memo-change the title of the common stock account to reflect the new par value of $4. 46,000 46,000 Dec. 1 Dec. 31 Income Summary Retained Earnings 290,000 290,000 Required: 2. Complete the following table showing the equity account balances at each indicated date (take into account the beginning balances from September 30). Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Sep. 30 Beg. Bal. $ 420,000 0 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity 80,000 300,000 $ 800,000 S 0 S 0 S 0 S 0 S 0 S 0