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 $ 360,000 100,000 360,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 General Journal Debit Credit Retained Earnings 70,000 Common Dividend Payable 70,000 October 25 Common Dividend Payable 70,000 Cash 70,000 October 31 Retained Earnings 99,000 Common Stock Dividend Distributable 48,000 Paid-In Capital in Excess of Par Value, Common Stock 51,000 November 5 Common Stock Dividend Distributable 48,000 Common Stock, $10 Par Value 48,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary Retained Earnings 200,000 200,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Common stock September 30 Beginning October 2 October 25 October 31 November 5 December 1 December 31 Balance $ 360,000 Common stock dividend distributable Paid-in capital in excess of par, common stock 100,000 Retained earnings $ 360,000 Total equity $ 820,000