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 $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 91,000 Oct. 31 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock I 44,000 47,000 Nov. 5 44,000 Common Stock Dividend Distributable Common Stock, $12 Par Value 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 Required: 2. Complete the following table showing the equity account balances at each indicated date (take into account the b Retained Earnings 210,000 Required: 2. Complete the following table showing the equity account balances at each indicated date (take into account the beginning balances from September 30). Common stock Common stock dividend distributable Sep 30 Beg Bal Oct. 2 Oct. 25 Oct 31 Nov. 5 Dec. 1 Dec.31 $ 480,000 of 80,000 300,000 $ 880,000S 0S 0S 0S 0S 0 $ Paid-in capital in excess of par, Common stock Retained earings Total equity