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 $420,000 110,000 360,000 In the fourth quarter, the following entries related to its equity are recorded General Journal Debit 80,000 Credit Date Oct. 2Retained Earnings Common Dividend Payable 80,000 Oct. 25 Common Dividend Payable 80,000 Cash 80,000 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 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary 290,000 Retained Earnings 290,000 Required 2. Complete the following table showing the equity account balances at each indicated date Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained eamings Total equity