At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported 420,000 Common stock, $12 par value Paid-in capital in excess of par value, common stock 100,000 320,000 Retained earnings In the fourth quarter, the following entries related to its equity are recorded: Credit Date General Journal Debit Oct. 2 Retained Earnings 70,000 Common Dividend Payable 70,000 Oct. 25 common Dividend Payable 70,000 70,000 Cash Oct. 31 Retained Earnings 67,000 Common Stock Dividend Distributable 32,000 35,000 Paid-In Capital in Excess of Par Value, Common Stock Nov. 5 Common Stock Dividend Distributable 32,000 32,000 Common Stock, $12 Par Value Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4 Dec. 31 ncome Summary 210,000 210,000 Retained Earnings Required: 2. Complete the following table showing the equity account balances at each indicated date