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 $480,000 110,000 340,000 In the fourth quarter, the following entries related to its equity are recorded General Journal Credit Date Oct. 2 Retained Earnings Debit 70,000 Common Dividend Payable 70,000 Oct. 25 Common Dividend Payable 70,000 Cash 70,000 Oct. 31 Retained Earnings 63,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 30,000 33,000 Nov. 5 Common Stock Dividend Distributable 30,000 Common Stock, $12 Par Value 30,000 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. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 80,0000510000510,000 5100000 30,000 Common stock 480,000480,000 Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings 110,000 110,000143,000143,000 143,000 143,000 Total equity 653,000 $653,000 s 653,000 590,000 590,000