At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $14 par value Paid-in capital in excess of par value, common stock Retained earnings $ 360,000 90,000 400,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 General Journal Debit Credit Retained Earnings 70,000 Common Dividend Payable 70,000 October 25 Common Dividend Payable 70,000 Cash 70,000 October 31 Retained Earnings 71,000 Common Stock Dividend Distributable 34,000 November 5 Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable 37,000 34,000 Common Stock, $14 Par Value 34,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary Retained Earnings 240,000 240,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Common stock September 30 Beginning October 2 October 25 October 31 November 5 December 1 December 31 Balance $ 360,000 Common stock dividend distributable Paid-in capital in excess of par, common stock $ 90,000 Retained earnings $ 400,000 Total equity 850,000