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 $420,000 90,000 300,000 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 80,000 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 40,000 Common Stock Dividend Distributable Common Stock, $12 Par Value 40,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 250,000 Income Summary Retained Earnings 250,000 Required: 2. Complete the following table showing the equity account balances at each indicated date