At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. sints Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $480,000 80,000 300,000 In the fourth quarter, the following entries related to its equity are recorded. Date Oct. 2 General Journal Retained Earnings Common Dividend Payable Debit 40,000 Credit 40,000 Oct. 25 Common Dividend Payable Cash 40,000 40,000 Oct. 31 91,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 44,000 47,000 Nov. 5 Common Stock Dividend Distributable Common Stock, $12 Par Value 44,000 44,000 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 210,000 210,000 2. Complete the following table showing the equity account balances at each indicated date (take into account the beginning balances from September 30). Answer is complete but not entirely correct. Sep. 30 Beg. Bal. Oct. 2 Oct 25 Oct 31 Nov. 5 Dec. 1 Dec.31 Common stock 480,000 Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings 480,000 0 80,000 340,000 480,000 0 80,000 340,000 $ 480,000 44,000 127,000 249,000 $24.000 0 127,000 249,000 $524,000 0 127,000 249.000 $ $900,000 $ 524,000 0 127,000 459,000 80,000 300,000 Total equity 860,000 900,000 900.000 S 900.000 900,000 1.110,000