At September 30, the end of Beijing Companys third quarter, the following stockholders equity accounts are reported.

Common stock, $12 par value	$	360,000
Paid-in capital in excess of par value, common stock		100,000
Retained earnings		360,000

In the fourth quarter, the following entries related to its equity are recorded.

Date	General Journal	Debit	Credit
Oct. 2	Retained Earnings	60,000
	Common Dividend Payable		60,000
Oct. 25	Common Dividend Payable	60,000
	Cash		60,000
Oct. 31	Retained Earnings	87,000
	Common Stock Dividend Distributable		42,000
	Paid-In Capital in Excess of Par Value, Common Stock		45,000
Nov. 5	Common Stock Dividend Distributable	42,000
	Common Stock, $12 Par Value		42,000
Dec. 1	MemoChange the title of the common stock
	account to reflect the new par value of $4.
Dec. 31	Income Summary	260,000
	Retained Earnings		260,000

Required: 2. Complete the following table showing the equity account balances at each indicated date.