At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. $420,000 110,000 400,000 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 Credit Date General Journal Retained Earnings Oct. 2 70,000 Common Dividend Payable 70,000 Common Dividend Payable Oct. 25 70,000 Cash 70,000 Oct. 31 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 79,000 38,000 41,000 Common Stock Dividend Distributable 38,000 Nov. 5 Common Stock, $12 Par Value 38,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings Dec. 31 230,000 230,000 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 Nov. 5 Dec.31 Dec. 1 $ 420,000 Common stock Common stock dividend distributable 0 Paid-in capital in excess of par, Common stock 110,000 Retained earnings 400,000 0$ 930,000 0$ Total equity $ 0 0