At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $ 360,000 110,000 400,000 In the fourth quarter, the following entries related to its equity are recorded. Credit Date October 2 Debit 70,000 k 70,000 October 25 70,000 70,000 October 31 79,000 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, $10 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings 38,000 41,000 November 5 38,000 ces 38,000 December 1 December 31 280,000 280,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. October 2 October 25 October 31 November 5 December 1 December 31 September 30 Beginning Balance $ 360,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ $ $ 110,000 400,000 870,000 $ 0 $ 0 $ 0 $ 0 S 0 $ 0