At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $ 300,000 120,000 380,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 Retained Earnings General Journal Debit Credit 70,000 Common Dividend Payable 70,000 October 25 Common Dividend Payable 70,000 Cash 70,000 October 31 Retained Earnings 87,000 Common Stock Dividend Distributable 42,000 November 5 Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable 45,000 42,000 Common Stock, $10 Par Value. 42,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 280,000 Retained Earnings 280,000 Required: 2 Complete the following table showing the equity account balances at each indicated date. Required: 2. Complete the following table showing the equity account balances at each indicated date. September 30 Beginning October 2 October 25 November 5 October 31 December 1 December 31 Balance Common stock $ 300,000 Common stock dividend distributable Padin capital in excess of par, common stock $ 120,000 Retained namings $ 380,000 Total equity $ 800,000 $ 0 $ 05 05 0 $ 0