At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $360,000 110,000 360,000 In the fourth quarter, the following entries related to its equity are recorded Credit Date Oct. 2 Debit 60,000 60,000 General Journal Retained Earnings Common Dividend Payable Common Dividend Payable Cash Oct. 25 60,000 60,000 99,000 Oct. 31 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 48,000 51,000 48,090 Nov. 5 43,000 Common Stock Dividend Distributable Common Stock, $12 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 1 230,000 Dec. 31 Income Summary Retained Earnings 230,000 Required: 2. Complete the following table showing the equity account balances at each indicated dote: Oct. 2 Oct 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Sep. 30 Beg Bal. 360,000 5 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity S 110,000 360,000 830,000 $ S 0 $ $ 0 $ 0 $ 05 0