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 80,000 340,000 In the fourth quarter, the following entries related to its equity are recorded. Credit Date Oct. 2 General Journal Retained Earnings Common Dividend Payable Debit 70,000 70,000 Oct. 25 70,000 Common Dividend Payable Cash 70,000 Oct. 31 79,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 38,000 41,000 Nov. 5 38,000 Common Stock Dividend Distributable Common Stock, $12 Par Value 38,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 240,000 Income Summary Retained Earnings 240,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Sep. 30 Oct. 2 Beg. Bal. $ 360,000 $ 360,000 $ 360,000 $ 360,000 $ 394,000 $ 394,000 $ 394,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ 80,000 $ 340,000 780,000 $ 360,000 $ $ 360,000 $ 360,000 $ 394,000 $ 394,000 $ 394,000