At September 30, the end of Beijing Company's third quarter, the following stockholders' equity acc Common stock, $10 par value Paid-in capital in excess of par value, common stock Retained earnings $ 360,000 110,000 340,000 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 60,000 60,000 Oct. 25 60,000 Common Dividend Payable Cash 60,000 Oct. 31 91,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 44,000 47,000 Nov. 5 44,000 Common Stock Dividend Distributable Common Stock, $10 Par Value 44,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 240,000 Income Summary Retained Earnings 240,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Nov. 5 $ Dec. 1 $ Dec.31 $ Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity