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 $360,000 100,000 400,000 In the fourth quarter, the following entries related to its equity are recorded. Date Oct. 2 Debit 70,000 Credit General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash 70,000 Oct. 25 70,000 70,000 Oct. 31 95,000 46,000 49,000 Nov. 5 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. 46,000 46,000 Dec. 1 Dec. 31 Income Summary Retained Earnings 280,000 280,000 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. $ 360,000 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 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0