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 $ 300,000 90,000 380,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 Retained Earnings General Journal Debit Credit 50,000 Common Dividend Payable 50,000 October 25 Common Dividend Payable 50,000 Cash 50,000 October 31 Retained Earnings 91,000 Common Stock Dividend Distributable 44,000 Paid-In Capital in Excess of Par Value, Common Stock 47,000 November 5 Common Stock Dividend Distributable 44,000 Common Stock, $12 Par Value 44,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Incone Summary 250,000 Retained Earnings 250,000 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 $ 300,000 Common stock dividend distributable Paid-in capital in excess of par, common stock $ 90,000 Retained earnings $ 380,000 Total equity $ 770,000 $ $ 0 $