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 $300,000 110,000 340,000 In the fourth quarter, the following entries related to its equity are recorded. Date Debit 80,000 Credit General Journal Retained Earnings Common Dividend Payable Oct. 2 80,000 Oct. 25 Common Dividend Payable Cash 80,000 80,000 Oct. 31 83,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 40,000 43,000 Nov. 5 Common Stock Dividend Distributable Common Stock, $14 Par Value 40,000 40,000 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. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Sep. 30 Beg. Bal. $ 300,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ 110,000 $ 340,000 750,000