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 $420,000 100,000 360,000 In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Debit Credit October 2 Retained Earnings 70,000 Common Dividend Payable 70,000 October 25 Common Dividend Payable 70,000 Cash 70,000 October 31 Retained Earnings 87,000 Common Stock Dividend Distributable 42,000 Paid-In Capital in Excess of Par Value, Common Stock 45,000 November 5 Common Stock Dividend Distributable 42,000 Common Stock, $10 Par Value 42,000 December 1 December 31 Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings 290,000 290,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. tequired: !. Complete the following table showing the equity account balances at each indicated date. September 30 Beginning October October 25 October 21 November 5 December 1 December 31 Balance Common stock S 420,000 $ 420,000 $ 420,000 $ Common stock dividend distributable 420,000 42,000 Paid-in capital in excess of par, common stock $ 100,000 Retained earnings S 360,000 Total equity $ 880,000 $ 420,000 $ 420,000 $ 462,000 $ S $ 0