At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Connon stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $360,eee se,eee 4ee,eee In the fourth quarter, the following entries related to its equity are recorded. Date Oct. 2 Credit General Journal Retained Earnings Common Dividend Payable Debit 70,eee 70,000 Oct. 25 Common Dividend Payable Cash 70,000 78,eee Oct. 31 99,00 48,000 51, eee Nov. 5 48,00 48,eee Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Connon Stock, $12 Par Value Meno-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings Dec. 1 Dec. 31 228, eee 220, eee 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. Ball $ 380,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ 90,000 400,000 850,000