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 $380,000 88,800 320,000 In the fourth quarter, the following entries related to its equity are recorded. Date October 2 General Journal Debit Credit Retained Earnings 50,000 Common Dividend Payable 50,000 October 25 Common Dividend Payable 50,000 Cash 50,000 October 31 Retained Earnings 71,800 Common Stock Dividend Distributable 34,800 Paid-In Capital in Excess of Par Value, Common Stock 37,000 November 5 Common Stock Dividend Distributable 34,000 Common Stock, $10 Par Value 34,000 December 1 Mano-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 280,000 Retained Earnings 280,000 Required: 2. Complete the following table showing the equity account balances at each indicated date.