At September 30, the end of Beijing Companys third quarter, the following stockholders equity accounts are reported.

Common stock, $12 par value	$	420,000
Paid-in capital in excess of par value, common stock		90,000
Retained earnings		340,000

In the fourth quarter, the following entries related to its equity are recorded.

Date	General Journal	Debit	Credit
Oct. 2	Retained Earnings	80,000
	Common Dividend Payable		80,000
Oct. 25	Common Dividend Payable	80,000
	Cash		80,000
Oct. 31	Retained Earnings	71,000
	Common Stock Dividend Distributable		34,000
	Paid-In Capital in Excess of Par Value, Common Stock		37,000
Nov. 5	Common Stock Dividend Distributable	34,000
	Common Stock, $12 Par Value		34,000
Dec. 1	MemoChange the title of the common stock
	account to reflect the new par value of $4.
Dec. 31	Income Summary	290,000
	Retained Earnings		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).