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 $ 480,000 100,000 320,000 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 Cash Debit 70,000 70, eee 70,000 70,000 Oct. 31 79,000 38, eee 41,eee Nov. 5 38,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Common Stock, $14 Par Value Meno-Change the title of the common stock account to reflect the new par value of $4. Incone Summary Retained Earnings 38,888 Dec. 1 Dec. 31 3ee, eee 380,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Common stock Common stock dividend distributable Paid in capital in excess of par, Common stock Retained earnings Total equity Oct. 2 Oct. 25 Oct. 31 Nov, 5 Dec. 1 Dec.31 $ 480,000 $ 480,000 $ 480,000 $ 518,000 $ 518,000 $ 518,000 0 0 38,000 0 0 0 100,000 100,000 141,000 141,000 141,000 141,000 250,000 469,000 $ 830,000 S 580,000 $ 659,000 S 659,000 $ 659,000 $ 1.128,000