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 $360,000 110,000 340,000 In the fourth quarter, the following entries related to its equity are recorded. Credit Date Oct. 2 General Journal Retained Earnings Common Dividend Payable Debit 60,000 60,000 Oct. 25 60,000 Common Dividend Payable Cash 60,000 Oct. 31 83,000 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 40,000 43,000 Nov. 5 40,000 Common Stock Dividend Distributable Common Stock, $10 Par Value 40,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 280,000 Income Summary Retained Earnings 280,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Sep. 30 Beg. Bal. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Common stock $ 360,000 $ 360,000 $360,000 X $ 360,000 $ 360,000 0 $ 360,000 0 360,000 0 Common stock dividend distributable 0 x 0 0 $ 153,000 Paid-in capital in excess of par, common stock Retained earnings 110,000 340,000 153,000 X 153,000 197,000 X 197,000 $ $ 710,000 710,000 153,000 477,000 $ 153,000 197,000 $ 710,000 153,000 477,000 280,000 Total equity $ 810,000 793,000 $990,000 $ 990,000