At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported.

Common stock, $10 par value$360,000Paid-in capital in excess of par value, common stock100,000Retained earnings320,000

In the fourth quarter, the following entries related to its equity are recorded:

DateGeneral JournalDebitCreditOct. 2Retained Earnings40,000Common Dividend Payable40,000Oct. 25Common Dividend Payable40,000Cash40,000Oct. 31Retained Earnings95,000Common Stock Dividend Distributable46,000Paid-In Capital in Excess of Par Value, Common Stock49,000Nov. 5Common Stock Dividend Distributable46,000Common Stock, $10 Par Value46,000Dec. 1MemoChange the title of the common stockaccount to reflect the new par value of $4.Dec. 31Income Summary210,000Retained Earnings210,000

Required:

2.Complete the following table showing the equity account balances at each indicated date.