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 $360,000 100,000 360,000 In the fourth quarter, the following entries related to its equity are recorded. Date Oct. 2 Credit General Journal Retained Earnings Common Dividend Payable Debit 80,000 80,000 Oct. 25 80,000 Common Dividend Payable Cash 80,000 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. 31 270,000 Income Summary Retained Earnings 270,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Oct. 31 23 Nov. 5 Dec. 1 Dec.31 Beg. Bal. 360,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ 100,000 360,000 820,000