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 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 October 25 October 31 November 5 December 1 December 31 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Common Stock, $12 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity September 30 Beginning Balance $ Required: 2. Complete the following table showing the equity account balances at each indicated date. $ $ $ 480,000 110,000 360,000 110,000 360,000 950,000 October 2 Debit 70,000 70,000 99,000 $ 48,000 280,000 October 25 480,000 $ 480,000 $ 480,000 $ 0 80,000 290,000 850,000 Credit 70,000 70,000 48,000 51,000 48,000 0 280,000 October 31 November 5 480,000 $ 520,000 40,000 80,000 80,000 290,000 207,000 850,000 $ 807,000 0 123,000 207,000 850,000 December 1 December 31 $ 520,000 $ 520,000 0 123,000 123,000 497,000 207,000 850,000 $ 1,140,000 0