At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $480,000 100,000 320,000 In the fourth quarter, the following entries related to its equity are recorded. Credit Date Oct. 2 Debit 60,000 68,000 General Journal Retained Earnings Connon Dividend Payable Common Dividend Payable Cash Oct. 25 60,000 60,000 Oct. 31 79,000 38,800 41,000 Nov. 5 38,00 38,00 Retained Earnings Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Common Stock, $12 Par Value Memo-Change the title of the common stock account to reflect the new par value of $4. Income Summary Retained Earnings Dec. 1 Dec. 31 220,000 220,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec.31 Sep. 30 Beg. Bat. 480,000 $ Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock Retained earings Total equity $ $ $ 100,000 320,000 900,000 $ 0 $ 05 0 $ 05 0 0 $