At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $300,000 110,000 320,000 Credit In the fourth quarter, the following entries related to its equity are recorded: Date General Journal Oct. 2 Retained Earnings Common Dividend Payable Oct. 25 Common Dividend Payable Debit 60,000 60,000 60.000 Cash 60,000 Oct. 31 91,000 44,000 47,000 Nov. 5 44,000 Retained Earnings Comon Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Common Stock, $10 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retoined Earningo 44,000 Dec. 1 Dec. 31 290,000 290,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec, 1 Dec.31 Common stock Common stock dividend distributable Paid-in capital in excess of par. Common stock Retained earnings Total equity $ O $ 0 $ 0 $ 0 $ 0 s