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 $300,000 100,000 360,000 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 50,000 50,000 Oct. 25 Common Dividend Payable 50,000 Cash 50,000 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 Common Stock Dividend Distributable Common Stock, S12 Par Value 44,000 44,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary Retained Earnings 260,000 260,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Sep. 30 Beg. Bal. $ 300,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ S $ 100,000 360,000 760,000