At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported Connon stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $480,000 100,000 360,000 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 4 67,000 Common Stock Dividend Distributable 32,000 Paid-In Capital in Excess of Par Value, Common Stock 35,000 November 5 Common Stock Dividend Distributable 32,000 Common Stock, $10 Par Value 32,000 December 1 December 31 Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary 260,000 Retained Earnings 260,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. September 30 Beginning October 2 October 25 October 31 November 5 December 1 December 311 Balance Common stock $ 480,000 S 35,000 $ 35,000 $ 35,000 $ 32,000 $ 32.000 $ 32,000 Common stock dividend distributable Paid-in capital in excess of par, common stock $ 100,000 Retained earnings $ 360,000 Total equity $ 940,000 5 35,000 5 35,000 $ 35.000 $ 32 000 $ 32,000 $ 32 000