At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, 512 par value Paid-in capital in excess of par value, common stock Retained earnings $ 420,00 120,000 340,000 Debit Credit 70,000 20,000 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.5 Comon Stock Dividend Distributable Comon Stock, 512 Par Value Dec 1 Mero-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary Hetained tarnings 67,800 32,000 35,000 32,000 32,00 210,000 210,000 Required: 2. Complete the following table showing the equity account balances at each indicated date: Oct 2 Oct 26 Oct 1 Nov; Deo. 1 Det Sep. 50 Beg. Br 5 420.000 Common stock Common stock dividend distributable Paid in capital in excess of our common stock Retained earings Totality 5 120.000 $ 340.000 3 980.000