At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $14 par value Paid-in capital in excess of par value, common stock Retained earnings $ 360,000 90,000 320,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 General Journal Debit Credit Retained Earnings 50,000 Common Dividend Payable 50,000 October 25 Common Dividend Payable 50,000 Cash 50,000 October 31 Retained Earnings 95,000 Common Stock Dividend Distributable 46,000 November 5 Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable 49,000 46,000 Common Stock, $14 Par Value 46,000 December 1 Memo-Change the title of the common stock December 31 account to reflect the new par value of $4. Income Summary Retained Earnings 280,000 280,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. September 30 Beginning October 2 October 25 October 31 November 5 December 1 December 31 Balance Common stock $ 360,000 Common stock dividend distributable