At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported 480,000 100,000 340,000 Common stock, $14 par value Paid-in capital in excess of par value, common stock Retained earnings In the fourth quarter, the following entries related to its equity are recorded General Journal Debit Credit 60,000 Date oct. 2 Retained Earnings Common Dividend Payable 60,000 Oct. 25 Common Dividend Payable 60,000 Cash 60,000 Oct. 31 Retained Earnings 79,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 38,000 41,000 Nov. 5 Common Stock Dividend Distributable 38,000 Common Stock, $14 Par Value 38,000 Dec. Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 3 Income Summary 230,000 Retained Earnings 230,000 Required 2. Complete the following table showing the equity account balances at each indicated date (take into account the beginning balances from September 30) Sep. 30 Beg. Bal Oct. 2 Oct. 25 Oct. 31 Dec. 1 Dec.31 Nov. 5 480,000 480,000 480,000 480,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity 0 0 0 38,000 0 0 0 100,000100,000 100,000 340,000 $ 920,000 580,000 580,000 518,000$ 0 $ 0