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 $360, eee 1ee,ece 4ee, 800 In the fourth quarter the following entries related to its equity are recorded. Date Oct. 2 General Journal Retained Earnings Common Dividend Payable Comon Dividend Payable Cash Debit 5e,eo Credit 50,000 Oct. 25 50,000 50,000 oct. 31 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par value, Common Stock 91,00 44,00 47,000 NOV. 5 Common Stock Dividend Distributable Common stock, 514 Par value 25,00 44,000 44,00 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 270,000 270,000 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. 5 360,000 Dec. 1 Dec.31 Common stock Common stock dividend distributable Paid in capital in excess of par, common stock Retained earnings Total equity $ $ $ 100,000 400,000 860,000 $ 05 0 $ 05 os 0