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 $ 480,000 110,000 380,000 In the fourth quarter, the following entries related to its equity are recorded. General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash Date Oct. 2 Debit 40,000 Credit 40,000 Oet. 25 40,000 40,000 Oct. 31 95,000 cos 46,000 49,000 Nov.5 46,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Comon stock, $10 Par Value Memo Change the title of the common stock account to reflect the new par value of $4. Theomo Summary Retained Earnings 45,000 Dec. 1 Dec. 31 210,000 210,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Sep 30 Beg. Bat. S 480,000 Oct. 25 Oct. 31 Nov. S Deet Decat Common stock Common stock dividend distributable Paid in capital in excess of par, common stock Retained samnings Total equity $ $ 110,000 380.000 970,000 5