At September 30, the end of Beijing Companys third quarter, the following stockholders equity accounts are reported. Common stock, $14 par value $ 420,000 Paid-in capital in excess of par value, common stock 100,000 Retained earnings 320,000 In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Debit Credit October 2 Retained Earnings 70,000 Common Dividend Payable 70,000 October 25 Common Dividend Payable 70,000 Cash 70,000 October 31 Retained Earnings 95,000 Common Stock Dividend Distributable 46,000 Paid-In Capital in Excess of Par Value, Common Stock 49,000 November 5 Common Stock Dividend Distributable 46,000 Common Stock, $14 Par Value 46,000 December 1 MemoChange the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 290,000 Retained Earnings 290,000 Required: 2. Complete the following table showing the equity account balances at each indicated date