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

Common stock, $14 par value	$ 300,000
Paid-in capital in excess of par value, common stock	100,000
Retained earnings	300,000

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

Date	General Journal	Debit	Credit
October 2	Retained Earnings	60,000
	Common Dividend Payable		60,000
October 25	Common Dividend Payable	60,000
	Cash		60,000
October 31	Retained Earnings	79,000
	Common Stock Dividend Distributable		38,000
	Paid-In Capital in Excess of Par Value, Common Stock		41,000
November 5	Common Stock Dividend Distributable	38,000
	Common Stock, $14 Par Value		38,000
December 1	MemoChange the title of the common stock
	account to reflect the new par value of $4.
December 31	Income Summary	280,000
	Retained Earnings		280,000

Required:

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