At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Conmon stock, \$12 par value In the fourth quarter, the following entries related to its equity are recorded. Required: 2. Complete the following table showing the equity account balances at each indicated date. oct. 25 Comon Dividend Payable Cash oet. 31 Retained Earnings Comon Stock Dividend Distributable paid-In Capital in Excess of par Value, Common Stoek Nov. 5 Comson stock Dividend Distributable Common Stock, \$12 par value 60,00060,000 60,000 71,000 34,00037,000 34,000 34,000 Dec. 1 Memo-change the eitle of the common stock account to reflect the new par yalue of $4. Dec. 31 Income sumary 230,000 Retained Earnings 230,000 Required: 2. Complete the following table showing the equity account balances at each indicated date