At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value $ 360,000 Paid-in capital in excess of par value, common stock 120,000 Retained earnings 360,000 In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Debit Credit October 2 Retained Earnings 40,000 Common Dividend Payable 40,000 October Common Dividend Payable 40,000 25 Cash 40,000 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 Common Stock Dividend Distributable 48,000 5 Common Stock, $12 Par Value 48,000 December Memo-Change the title of the common 1 stock account to reflect the new par value of $4. December Income Summary 31 Retained Earnings 290,000 290,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. September 30 October 2 Beginning Balance October October November December December 25 31 5 1 31 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ 360,000 $360,000 $360,000 $360,000 $360,000 $360,000 $360,000 40,000 $ 120,000 120,000 $ 360,000 40,000 40,000 99,000 $840,000 $520,000 $440,000 $459,000 $360,000 $360,000 $360,000