At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $10 par value $360,000 Paid-in capital in excess of par value, common stock 90,000 Retained earnings 360,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 Debit 60,000 Credit October 25 60.000 60,000 October 31 60,000 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash Retained Earnings Common Stock Dividend Distributable Pald-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Connon Stock, $10 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earning 83,000 November 5 40,000 43,000 40,000 December 1 40,000 December 31 250,000 250.000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Common stock Common stock dividend distrbutable Paid-in capital in excess of par, common stock Retained earnings Total equity September 30 Beginning October 2 October 25 October 31 November December 1 December 31 Balance 5 360,000 $ 360,000 $ 360,000 $ 360,000 $ 360.000 $ 360,000 $ 360,000 0 0 40,000 0 0 0 $ 90.000 90,000 90.000 $ 360.000 $ 310.000 5 450,000 $ 450,000 $ 400,000 $ 300.000 5 300,000 $ 300,000