At September 30, the end of Beljing Company's third quarter, the following stockholders' equity accounts are repor Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $360,000 90,000 340,000 In the fourth quarter, the following entries related to its equity are recorded. Date Oct. 2 General Journal Debit Credit Retained Earnings 70,000 Common Dividend Payable 70,000 ences Oct. 25 Common Dividend Payable 70,000 Cash 70,000 Oct. 31 Retained Earnings 63,000 Common Stock Dividend Distributable 30,000 Paid-In Capital in Excess of Par Value, Common Stock 33,000 Nov. 5 Common Stock Dividend Distributable 30,000 Common Stock, $12 Par Value 30,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary 240,000 Retained Earnings 240,000 Mc Required: 2. Complete the following table showing the equity account balances at each indicated date.