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 $420,000 100.000 340,000 In the fourth quarter, the following entries related to its equity are recorded. Credit Date Oct. 2 Debit 50.000 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash 50,000 Oct. 25 50,000 50,000 Oct. 31 75,000 36,000 39,000 Nov. 5 36,000 36,000 Retained Earnings Common Stock Dividend Distributable Paid-in Capital in Excess of par value, Common Stock Common Stock Dividend Distributable Common Stock. $12 Par Value Memo-change the title of the common stock account to reflect the new par value of $4. Income Summary Retained tarnings Dec. 1 Dec. 31 270,000 270,000 Required: 2. Complete the following toble showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Sep. 30 Beg Bal $ 420,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings $ 100,000 $ 340,000