At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value $420,000 Paidin capital in excess of par value, common stock 100,000 Retained earnings 340,000 In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Debit Credit Oct. 2 Retained Earnings 30,000 Common Dividend Payable 80,000 Oct. 25 Common Dividend Payable 80,000 Cash 30,000 Oct. 31 Retained Earnings 71,000 Common Stock Dividend Distributable 34,000 Paid-In Capital in Excess of Par Value, Common Stock 37,000 Nov. 5 Common Stock Dividend Distributable 34,000 Common Stock, $12 Par Value 34,000 Dec. 1 MemoChange the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary 280,000 Retained Earnings 280,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. 9 Answer is complete but not entirely correct. is 42010009 $ 420,0009 454.000 $ 454,0000 0Q 34,0009 09 00 09 $ 420,000 $ Common stock 420,000 Common stock dividend distributable Paid-in capital in excess of par, common stock 100,000 137,000 @ 137,000 0 137,000 9 137,000 0 Retained earnings 340,000 269,000 9 269,000 a 269,000 9 549,000 9 . $ $ $ $ Total equny 860900 860,000 860,000 $ 560900 860,000 860,000 1,140,000