Check my work At September 30, the end of Beljing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, 512 par value $ 420,000 Paid-in capital in excess of par value, common stock 90,000 Retained earnings 360,000 In the fourth quarter the following entries related to its equity are recorded, Date General Journal Debit October 2 Retained Earnings Credit 70,000 Common Dividend Payable 70,000 October 25 Common Dividend Payable 70.000 Cash 70,000 October 31 Retained Earnings 91,000 Common Stock Dividend Distributable 44,000 Paid-In Capital in Excess of Par Value, Common Stock 47.000 November 5 Common Stock Dividend Distributable 44,000 Common Stock, $12 Par Value 44,000 December 1 Memo-Change the title of the common stock account to reflect the new par value of $4. December 31 Income Summary 210,000 Retained Earnings 210,000 Required: 2. Complete the following table showing the equity accouht balances at each indicated date: October 2 October 25 October 31 November 5 December 1 December 31 September 30 Beginning Balance $ 420,000 Common stock Common stock dividend distributable Paid-in capital in excess of par common stock Retained earings This $ $ 90,000 360,000 Rmn nl nl n nl