At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. $ 360,000 90,000 340,000 Common stock, $12 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 Debit 70,000 Credit Date Oct. 2 General Journal Retained Earnings Common Dividend Payable 70,000 Oct. 25 Common Dividend Payable 70,000 70,000 Cash Oct. 31 Retained Earnings 95,000 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 46,000 49,000 Nov. 5 Common Stock Dividend Distributable 46,000 Common Stock, $12 Par Value 46,000 Memo-Change the title of the common stock Dec. 1 account to reflect the new par value of $4 260,000 Dec. 31 Income Summary Retained Earnings 260,000 Required 2. Complete the following table showing the equity account balances at each indicated date Dec.31 Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity