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

Common stock, $12 par value$ 300,000Paid-in capital in excess of par value, common stock100,000Retained earnings380,000

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

DateGeneral JournalDebitCreditOctober 2Retained Earnings60,000 Common Dividend Payable 60,000October 25Common Dividend Payable60,000 Cash 60,000October 31Retained Earnings63,000 Common Stock Dividend Distributable 30,000 Paid-In Capital in Excess of Par Value, Common Stock 33,000November 5Common Stock Dividend Distributable30,000 Common Stock, $12 Par Value 30,000December 1MemoChange the title of the common stock account to reflect the new par value of $4. December 31Income Summary300,000 Retained Earnings 300,000

Required:

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