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 $480,000 80,000 360,000 In the fourth quarter, the following entries related to its equity are recorded. Credit Date Oct. 2 Debit 80,000 80,000 Oct. 25 80,000 80,000 Oct. 31 71,000 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Common Stock, $12 por Value Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings 34,000 37,000 Nov. 5 34,000 34,000 Dec. 1 Dec. 31 220,000 220,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct 2 Oct. 25 Oct. 31 Nov. 5 Sep 30 Beg. Bal. $ 480,000 Dec. 1 Dec. 31 Common stock Common stock dividend distributable Pald.in capital in excess of par, common stock Retained eamings Total equity $ $ $ 80,000 360,000 920,000 $ 0 $ 0$ 0 $ os os