At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value $ 300,000 Paid-in capital in excess of par value, common stock 80,000 Retained earnings 320,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 Credit Debit 70,000 70,000 October 25 70,000 70,000 October 31 75,000 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 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings 36,000 39,000 November 5 36,000 36,000 December 1 December 31 230,000 230,000 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 $ 300,000 70,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ 80.000 $ $ 320.000 700,000 $ 70,000 $ 0 $ 0 $ 0 $ 0 $