At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $ 420,000 100,000 320,000 Credit Debit 70,000 70,000 70,000 70,000 In the fourth quarter the following entries related to its equity are recorded Date General Journal Oct. 2 Retained Earnings Common Dividend Payable Oct. 25 Comon Dividend Payable Cash Oct. 31 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in excess of Par Value, Common Stock Nov. s Common Stock Dividend Distributable Common Stock, $12 Par Value Dec. 1 Heno-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary Retained Earnings 83,000 40,000 43,000 40,000 40,000 260,000 260,000 Required: 2. Complete the following table showing the equity account balances at each indicated date Dec. 1 Dec. 31 Common stock Common stock dividend distributable Padin capital incess of par, common stock Renderings Sep. 30 Beg. Dal Oct 2 Oct.25 Oct. 31 Nov. 5 $ 420.000 $ 420,000 $ 420,000 $ 420,000 0 0 40.000 $ 100,000 100,000 100.000 143,000 143.000 $ 320,000 3 840.000 $ 520,000 $ 520,000 $603,000 $ 143,000 +