At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $ 420,000 90,000 400,000 In the fourth quarter, the following entries related to its equity are recorded. Credit Date October 2 Debit 80,000 80,000 October 25 80,000 80,000 October 31 79,000 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, $10 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings 38,000 41,000 November 5 38,000 38,000 December 1 Decemb 31 290,000 290,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. October 2 October 25 October 31 November 5 December 1 December 31 September 30 Beginning Balance $ 420,000 Common stock $ 420,000 $ 420,000 $ 420,000 Common stock dividend distributable 0 0 38,000 0 0 0 $ 90,000 Paid-in capital in excess of par, common stock Retained earnings Total equity $ 400,000 90,000 320,000 830,000 $ 910,000 $ $ 420,000 $ 458,000 $ 0 $ 0 $ 0