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 $ 480,000 120,000 320,000 In the fourth quarter, the following entries related to its equity are recorded. Credit Date Oct. 2 General Journal Retained Earnings Common Dividend Payable Debit 70,000 70,000 Oct. 25 Common Dividend Payable Cash 70,000 70,000 Oct. 31 71,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 34,000 37,000 Nov 5 34,000 Common Stock Dividend Distributable Common Stock, $14 Par Value 34,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary Retained Earnings 240,000 240,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Sep. 30 Beg. Bal. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31