At September 30, the end of Beijing Companys third quarter, the following stockholders equity accounts are reported. Common stock, $10 par value $ 480,000 Paid-in capital in excess of par value, common stock 120,000 Retained earnings 340,000 In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Debit Credit Oct. 2 Retained Earnings 60,000 Common Dividend Payable 60,000 Oct. 25 Common Dividend Payable 60,000 Cash 60,000 Oct. 31 Retained Earnings 95,000 Common Stock Dividend Distributable 46,000 Paid-In Capital in Excess of Par Value, Common Stock 49,000 Nov. 5 Common Stock Dividend Distributable 46,000 Common Stock, $10 Par Value 46,000 Dec. 1 MemoChange the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary 280,000 Retained Earnings 280,000 Required: 2. Complete the following table showing the equity account balances at each indicated date.