At September 30, the end of Beijing Companys third quarter, the following stockholders equity accounts are reported.

480,000 Common stock, $12 par value Paid-in capital in excess of par value, common stock 90,000 380,000 Retained earnings n the fourth quarter, the following entries related to its equity are recorded: Date Credit General Journal Debit Oct. 2 Retained Earnings 40,000 Common Dividend Payable 40,000 40,000 Oct. 25 Common Dividend Payable Cash 40,000 83,000 Oct. 31 Retained Earnings Common Stock Dividend Distributable 40,000 Paid-in Capital in Excess of Par Value, Common Stock 43,000 Nov. 5 mon Stock Dividend Distributable 40,000 Common Stock, $12 Par Value 40,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary 210,000 Retained Earnings 210,000 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 Common stock Common stock dividend distributable Paid-in capital in excess of par, Common stock Retained earnings Total equity