At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $14 par value Paid-in capital in excess of par value, common stock Retained earnings 300,0ee 100,000 32e,000 In the fourth quarter, the following entries related to its equity are recorded General Journal Debit 60,000 Credit Date Oct. 2Retained Earnings Common Dividend Payable 60,000 Oct. 25 Common Dividend Payable 60,0e0 Cash 60,8e9 Oct. 31 Retained Earnings 87,900 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 42,000 45,ee0 Nov. 5 Common Stock Dividend Distributable 42,800 Common Stock, $14 Par Value 42,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4 Dec. 31Income Summary 290,000 Retained Earnings 290,000 Requirec 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 0 S 0 S