At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $14 par value $ 360,eee Paid-in capital in excess of par value, common stock 188,888 Retained earnings 360, eee In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Debit Credit October 2 Retained Earnings se, eee Common Dividend Payable 50,000 October 25 Common Dividend Payable 5e, eee Cash 50,880 October 31 Retained Earnings 95, eee Common Stock Dividend Distributable 46,000 Paid-In Capital in Excess of Par value, common stock 49, eee November 5 Common Stock Dividend Distributable 46,000 Common stock, $14 Par value 46,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 220,000 Retained Earnings 220,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. September 30 Beginning Balance $ 360,000 October 2 October 25 October 31 November 5 December 1 December 31 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earnings Total equity $ $ 100,000 360,000 820.000 $